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+{"paragraphs": [{"content": "THE REPUBLIC OF UGANDA", "metadata": {"headings": [{"headings_0": {"content": "THE REPUBLIC OF UGANDA", "page": 1, "level": 5}}], "page": 1, "document_name": "MWTS Report of Auditor General 2019", "type": "heading"}}, {"content": "REPORT OF THE AUDITOR GENERAL ON THE FINANCIAL STATEMENTS OF MINISTRY OF WORKS AND TRANSPORT  \nFOR THE FINANCIAL YEAR ENDED 30 TH JUNE 2019", "metadata": {"headings": [{"headings_0": {"content": "THE REPUBLIC OF UGANDA", "page": 1, "level": 5}}], "page": 1, "document_name": "MWTS Report of Auditor General 2019", "type": "paragraph"}}, {"content": "OFFICE OF THE AUDITOR GENERAL UGANDA", "metadata": {"headings": [{"headings_0": {"content": "OFFICE OF THE AUDITOR GENERAL UGANDA", "page": 1, "level": 5}}, {"headings_1": {"content": "THE REPUBLIC OF UGANDA", "page": 1, "level": 5}}], "page": 1, "document_name": "MWTS Report of Auditor General 2019", "type": "heading"}}, {"content": "Table of Contents", "metadata": {"headings": [{"headings_0": {"content": "Table of Contents", "page": 2, "level": 5}}, {"headings_1": {"content": "OFFICE OF THE AUDITOR GENERAL UGANDA", "page": 1, "level": 5}}], "page": 2, "document_name": "MWTS Report of Auditor General 2019", "type": "heading"}}, {"content": "List of Acronyms", "metadata": {"headings": [{"headings_0": {"content": "List of Acronyms", "page": 3, "level": 5}}, {"headings_1": {"content": "Table of Contents", "page": 2, "level": 5}}], "page": 3, "document_name": "MWTS Report of Auditor General 2019", "type": "heading"}}, {"content": [["**CGV**", "Chief Government Valuer"], ["**F/Y**", "Financial Year"], ["**GOU**", "Government of Uganda"], ["**INTOSAI**", "International Organization of Supreme Audit Institutions"], ["**IWTV**", "Inland Water Transport Vessels"], ["**MDA**", "Ministry, Department, and other Agencies"], ["**MoWT**", "Ministry of Works and Transport"], ["**PFMA**", "Public Finance Management Act, 2015"], ["**RoW**", "Right of Way"], ["**TAI**", "Treasury Accounting Instructions"], ["**TLB**", "Transport Licensing Board"], ["**UGX**", "Uganda Shillings"]], "metadata": {"headings": [{"headings_0": {"content": "List of Acronyms", "page": 3, "level": 5}}, {"headings_1": {"content": "Table of Contents", "page": 2, "level": 5}}], "page": 3, "document_name": "MWTS Report of Auditor General 2019", "columns": ["column_0", "column_1"], "type": "table"}}, {"content": "REPORT OF THE AUDITOR GENERAL ON THE AUDIT OF FINANCIAL STATEMENTS OF MINISTRY OF WORKS AND TRANSPORT", "metadata": {"headings": [{"headings_0": {"content": "REPORT OF THE AUDITOR GENERAL ON THE AUDIT OF FINANCIAL STATEMENTS OF MINISTRY OF WORKS AND TRANSPORT", "page": 4, "level": 5}}, {"headings_1": {"content": "List of Acronyms", "page": 3, "level": 5}}], "page": 4, "document_name": "MWTS Report of Auditor General 2019", "type": "heading"}}, {"content": "FOR THE FINANCIAL YEAR ENDED 30 TH JUNE 2019 \nTHE RT HON. SPEAKER OF PARLIAMENT", "metadata": {"headings": [{"headings_0": {"content": "REPORT OF THE AUDITOR GENERAL ON THE AUDIT OF FINANCIAL STATEMENTS OF MINISTRY OF WORKS AND TRANSPORT", "page": 4, "level": 5}}, {"headings_1": {"content": "List of Acronyms", "page": 3, "level": 5}}, [{"headings_0": {"content": "REPORT OF THE AUDITOR GENERAL ON THE AUDIT OF FINANCIAL STATEMENTS OF MINISTRY OF WORKS AND TRANSPORT", "page": 4, "level": 5}}, {"headings_1": {"content": "List of Acronyms", "page": 3, "level": 5}}]], "page": 4, "document_name": "MWTS Report of Auditor General 2019", "type": "paragraph"}}, {"content": "Opinion", "metadata": {"headings": [{"headings_0": {"content": "Opinion", "page": 4, "level": 5}}, {"headings_1": {"content": "REPORT OF THE AUDITOR GENERAL ON THE AUDIT OF FINANCIAL STATEMENTS OF MINISTRY OF WORKS AND TRANSPORT", "page": 4, "level": 5}}], "page": 4, "document_name": "MWTS Report of Auditor General 2019", "type": "heading"}}, {"content": "I have audited the accompanying financial statements of Ministry of Works and Transport which comprise the statement of Financial Position as at 30 th June 2019, the Statement of Financial Performance, Statement of Changes in Equity and Statement of Cash Flows together", "metadata": {"headings": [{"headings_0": {"content": "I have audited the accompanying financial statements of Ministry of Works and Transport which comprise the statement of Financial Position as at 30 th June 2019, the Statement of Financial Performance, Statement of Changes in Equity and Statement of Cash Flows together", "page": 4, "level": 4}}, {"headings_1": {"content": "Opinion", "page": 4, "level": 5}}], "page": 4, "document_name": "MWTS Report of Auditor General 2019", "type": "heading"}}, {"content": "with other accompanying statements for the year then ended, and notes to the financial statements, including a summary of significant accounting policies. \nIn my opinion, the financial statements of Ministry of Works and Transport for the year ended", "metadata": {"headings": [{"headings_0": {"content": "I have audited the accompanying financial statements of Ministry of Works and Transport which comprise the statement of Financial Position as at 30 th June 2019, the Statement of Financial Performance, Statement of Changes in Equity and Statement of Cash Flows together", "page": 4, "level": 4}}, {"headings_1": {"content": "Opinion", "page": 4, "level": 5}}, [{"headings_0": {"content": "I have audited the accompanying financial statements of Ministry of Works and Transport which comprise the statement of Financial Position as at 30 th June 2019, the Statement of Financial Performance, Statement of Changes in Equity and Statement of Cash Flows together", "page": 4, "level": 4}}, {"headings_1": {"content": "Opinion", "page": 4, "level": 5}}]], "page": 4, "document_name": "MWTS Report of Auditor General 2019", "type": "paragraph"}}, {"content": "30 th June 2019 are prepared, in all material respects, in accordance with section 51 of the", "metadata": {"headings": [{"headings_0": {"content": "30 th June 2019 are prepared, in all material respects, in accordance with section 51 of the", "page": 4, "level": 2}}, {"headings_1": {"content": "I have audited the accompanying financial statements of Ministry of Works and Transport which comprise the statement of Financial Position as at 30 th June 2019, the Statement of Financial Performance, Statement of Changes in Equity and Statement of Cash Flows together", "page": 4, "level": 4}}], "page": 4, "document_name": "MWTS Report of Auditor General 2019", "type": "heading"}}, {"content": "Public Finance Management, 2015 and the Financial Reporting Guide, 2018.", "metadata": {"headings": [{"headings_0": {"content": "30 th June 2019 are prepared, in all material respects, in accordance with section 51 of the", "page": 4, "level": 2}}, {"headings_1": {"content": "I have audited the accompanying financial statements of Ministry of Works and Transport which comprise the statement of Financial Position as at 30 th June 2019, the Statement of Financial Performance, Statement of Changes in Equity and Statement of Cash Flows together", "page": 4, "level": 4}}], "page": 4, "document_name": "MWTS Report of Auditor General 2019", "type": "paragraph"}}, {"content": "Basis for Opinion", "metadata": {"headings": [{"headings_0": {"content": "Basis for Opinion", "page": 4, "level": 5}}, {"headings_1": {"content": "30 th June 2019 are prepared, in all material respects, in accordance with section 51 of the", "page": 4, "level": 2}}], "page": 4, "document_name": "MWTS Report of Auditor General 2019", "type": "heading"}}, {"content": "I conducted my audit in accordance with International Standards of Supreme Audit Institutions", "metadata": {"headings": [{"headings_0": {"content": "I conducted my audit in accordance with International Standards of Supreme Audit Institutions", "page": 4, "level": 2}}, {"headings_1": {"content": "Basis for Opinion", "page": 4, "level": 5}}], "page": 4, "document_name": "MWTS Report of Auditor General 2019", "type": "heading"}}, {"content": "(ISSAIs). My responsibilities under those standards are further described in the Auditor\u2019s", "metadata": {"headings": [{"headings_0": {"content": "I conducted my audit in accordance with International Standards of Supreme Audit Institutions", "page": 4, "level": 2}}, {"headings_1": {"content": "Basis for Opinion", "page": 4, "level": 5}}], "page": 4, "document_name": "MWTS Report of Auditor General 2019", "type": "paragraph"}}, {"content": "Responsibilities for the Audit of the Financial Statements section of my report. I am independent of the Ministry in accordance with the Constitution of the Republic of Uganda 1995 (as amended), the National Audit Act, 2008, the International Organization of Supreme", "metadata": {"headings": [{"headings_0": {"content": "Responsibilities for the Audit of the Financial Statements section of my report. I am independent of the Ministry in accordance with the Constitution of the Republic of Uganda 1995 (as amended), the National Audit Act, 2008, the International Organization of Supreme", "page": 4, "level": 4}}, {"headings_1": {"content": "I conducted my audit in accordance with International Standards of Supreme Audit Institutions", "page": 4, "level": 2}}], "page": 4, "document_name": "MWTS Report of Auditor General 2019", "type": "heading"}}, {"content": "Audit Institutions (INTOSAI) Code of Ethics, the International Ethics Standards Board for", "metadata": {"headings": [{"headings_0": {"content": "Responsibilities for the Audit of the Financial Statements section of my report. I am independent of the Ministry in accordance with the Constitution of the Republic of Uganda 1995 (as amended), the National Audit Act, 2008, the International Organization of Supreme", "page": 4, "level": 4}}, {"headings_1": {"content": "I conducted my audit in accordance with International Standards of Supreme Audit Institutions", "page": 4, "level": 2}}], "page": 4, "document_name": "MWTS Report of Auditor General 2019", "type": "paragraph"}}, {"content": "Accountants Code of Ethics for Professional Accountants (Parts A and B) (IESBA Code), and other independence requirements applicable to performing audits of Financial Statements in Uganda. I have fulfilled my other ethical responsibilities in accordance with the IESBA Code, and in accordance with other ethical requirements applicable to performing audits in Uganda. I", "metadata": {"headings": [{"headings_0": {"content": "Accountants Code of Ethics for Professional Accountants (Parts A and B) (IESBA Code), and other independence requirements applicable to performing audits of Financial Statements in Uganda. I have fulfilled my other ethical responsibilities in accordance with the IESBA Code, and in accordance with other ethical requirements applicable to performing audits in Uganda. I", "page": 4, "level": 4}}, {"headings_1": {"content": "Responsibilities for the Audit of the Financial Statements section of my report. I am independent of the Ministry in accordance with the Constitution of the Republic of Uganda 1995 (as amended), the National Audit Act, 2008, the International Organization of Supreme", "page": 4, "level": 4}}], "page": 4, "document_name": "MWTS Report of Auditor General 2019", "type": "heading"}}, {"content": "believe that the audit evidence I have obtained is sufficient and appropriate to provide a basis for my opinion.", "metadata": {"headings": [{"headings_0": {"content": "Accountants Code of Ethics for Professional Accountants (Parts A and B) (IESBA Code), and other independence requirements applicable to performing audits of Financial Statements in Uganda. I have fulfilled my other ethical responsibilities in accordance with the IESBA Code, and in accordance with other ethical requirements applicable to performing audits in Uganda. I", "page": 4, "level": 4}}, {"headings_1": {"content": "Responsibilities for the Audit of the Financial Statements section of my report. I am independent of the Ministry in accordance with the Constitution of the Republic of Uganda 1995 (as amended), the National Audit Act, 2008, the International Organization of Supreme", "page": 4, "level": 4}}], "page": 4, "document_name": "MWTS Report of Auditor General 2019", "type": "paragraph"}}, {"content": "Key Audit Matters", "metadata": {"headings": [{"headings_0": {"content": "Key Audit Matters", "page": 4, "level": 5}}, {"headings_1": {"content": "Accountants Code of Ethics for Professional Accountants (Parts A and B) (IESBA Code), and other independence requirements applicable to performing audits of Financial Statements in Uganda. I have fulfilled my other ethical responsibilities in accordance with the IESBA Code, and in accordance with other ethical requirements applicable to performing audits in Uganda. I", "page": 4, "level": 4}}], "page": 4, "document_name": "MWTS Report of Auditor General 2019", "type": "heading"}}, {"content": "Key audit matters are those matters that, in my professional judgment, were of most significance in my audit of the financial statements of the current period. These matters were", "metadata": {"headings": [{"headings_0": {"content": "Key audit matters are those matters that, in my professional judgment, were of most significance in my audit of the financial statements of the current period. These matters were", "page": 4, "level": 4}}, {"headings_1": {"content": "Key Audit Matters", "page": 4, "level": 5}}], "page": 4, "document_name": "MWTS Report of Auditor General 2019", "type": "heading"}}, {"content": "addressed in the context of my audit of the financial statements as a whole, and forming my opinion thereon, and I do not provide a separate opinion on these matters. I have determined the matters described below to be key audit matters communicated in my report. \n1.0", "metadata": {"headings": [{"headings_0": {"content": "Key audit matters are those matters that, in my professional judgment, were of most significance in my audit of the financial statements of the current period. These matters were", "page": 4, "level": 4}}, {"headings_1": {"content": "Key Audit Matters", "page": 4, "level": 5}}, [{"headings_0": {"content": "Key audit matters are those matters that, in my professional judgment, were of most significance in my audit of the financial statements of the current period. These matters were", "page": 4, "level": 4}}, {"headings_1": {"content": "Key Audit Matters", "page": 4, "level": 5}}]], "page": 4, "document_name": "MWTS Report of Auditor General 2019", "type": "paragraph"}}, {"content": "Implementation of the approved budget", "metadata": {"headings": [{"headings_0": {"content": "Implementation of the approved budget", "page": 4, "level": 5}}, {"headings_1": {"content": "Key audit matters are those matters that, in my professional judgment, were of most significance in my audit of the financial statements of the current period. These matters were", "page": 4, "level": 4}}], "page": 4, "document_name": "MWTS Report of Auditor General 2019", "type": "heading"}}, {"content": "The Public Finance Management Act 2015, Section 13 (1) and (2) requires preparation", "metadata": {"headings": [{"headings_0": {"content": "The Public Finance Management Act 2015, Section 13 (1) and (2) requires preparation", "page": 4, "level": 2}}, {"headings_1": {"content": "Implementation of the approved budget", "page": 4, "level": 5}}], "page": 4, "document_name": "MWTS Report of Auditor General 2019", "type": "heading"}}, {"content": "of a National Budget in consultation with stakeholders. Section 13 (6) requires that the annual budget is consistent with the National Development Plan. In addition, Section 45 of the Public Finance and Management Act, 2015, requires the Accounting Officer to", "metadata": {"headings": [{"headings_0": {"content": "of a National Budget in consultation with stakeholders. Section 13 (6) requires that the annual budget is consistent with the National Development Plan. In addition, Section 45 of the Public Finance and Management Act, 2015, requires the Accounting Officer to", "page": 4, "level": 4}}, {"headings_1": {"content": "The Public Finance Management Act 2015, Section 13 (1) and (2) requires preparation", "page": 4, "level": 2}}], "page": 4, "document_name": "MWTS Report of Auditor General 2019", "type": "heading"}}, {"content": "control the regularity and proper use of the money appropriated to the vote. \nFurther, Section 21(1) of the Public Finance Management Act entrusts the Accounting Officers with the responsibility of planning and managing the entity activities as indicated in the policy statement of the votes based on the annual cash flow plan issued by the Secretary to Treasury during budget execution. Budget estimates are based on outputs to be achieved for the financial year and during implementation, \neffort should be made to achieve the agreed objectives or targets of the entity within the availed resources.", "metadata": {"headings": [{"headings_0": {"content": "of a National Budget in consultation with stakeholders. Section 13 (6) requires that the annual budget is consistent with the National Development Plan. In addition, Section 45 of the Public Finance and Management Act, 2015, requires the Accounting Officer to", "page": 4, "level": 4}}, {"headings_1": {"content": "The Public Finance Management Act 2015, Section 13 (1) and (2) requires preparation", "page": 4, "level": 2}}, [{"headings_0": {"content": "of a National Budget in consultation with stakeholders. Section 13 (6) requires that the annual budget is consistent with the National Development Plan. In addition, Section 45 of the Public Finance and Management Act, 2015, requires the Accounting Officer to", "page": 4, "level": 4}}, {"headings_1": {"content": "The Public Finance Management Act 2015, Section 13 (1) and (2) requires preparation", "page": 4, "level": 2}}], [{"headings_0": {"content": "of a National Budget in consultation with stakeholders. Section 13 (6) requires that the annual budget is consistent with the National Development Plan. In addition, Section 45 of the Public Finance and Management Act, 2015, requires the Accounting Officer to", "page": 4, "level": 4}}, {"headings_1": {"content": "The Public Finance Management Act 2015, Section 13 (1) and (2) requires preparation", "page": 4, "level": 2}}]], "page": 4, "document_name": "MWTS Report of Auditor General 2019", "type": "paragraph"}}, {"content": "The mandate of the Ministry is to plan, develop and maintain an economic, efficient and", "metadata": {"headings": [{"headings_0": {"content": "The mandate of the Ministry is to plan, develop and maintain an economic, efficient and", "page": 5, "level": 2}}, {"headings_1": {"content": "of a National Budget in consultation with stakeholders. Section 13 (6) requires that the annual budget is consistent with the National Development Plan. In addition, Section 45 of the Public Finance and Management Act, 2015, requires the Accounting Officer to", "page": 4, "level": 4}}], "page": 5, "document_name": "MWTS Report of Auditor General 2019", "type": "heading"}}, {"content": "effective transport infrastructure and service; manage public works and develop and", "metadata": {"headings": [{"headings_0": {"content": "The mandate of the Ministry is to plan, develop and maintain an economic, efficient and", "page": 5, "level": 2}}, {"headings_1": {"content": "of a National Budget in consultation with stakeholders. Section 13 (6) requires that the annual budget is consistent with the National Development Plan. In addition, Section 45 of the Public Finance and Management Act, 2015, requires the Accounting Officer to", "page": 4, "level": 4}}], "page": 5, "document_name": "MWTS Report of Auditor General 2019", "type": "paragraph"}}, {"content": "enforce standards in the construction industry. The Ministry provides policy and strategic guidance to Government parastatal bodies under its supervision, namely; Uganda National Roads Authority (UNRA), Civil Aviation Authority (CAA), Uganda Road", "metadata": {"headings": [{"headings_0": {"content": "enforce standards in the construction industry. The Ministry provides policy and strategic guidance to Government parastatal bodies under its supervision, namely; Uganda National Roads Authority (UNRA), Civil Aviation Authority (CAA), Uganda Road", "page": 5, "level": 4}}, {"headings_1": {"content": "The mandate of the Ministry is to plan, develop and maintain an economic, efficient and", "page": 5, "level": 2}}], "page": 5, "document_name": "MWTS Report of Auditor General 2019", "type": "heading"}}, {"content": "Fund (URF) and Uganda Railways Corporation (URC).", "metadata": {"headings": [{"headings_0": {"content": "enforce standards in the construction industry. The Ministry provides policy and strategic guidance to Government parastatal bodies under its supervision, namely; Uganda National Roads Authority (UNRA), Civil Aviation Authority (CAA), Uganda Road", "page": 5, "level": 4}}, {"headings_1": {"content": "The mandate of the Ministry is to plan, develop and maintain an economic, efficient and", "page": 5, "level": 2}}], "page": 5, "document_name": "MWTS Report of Auditor General 2019", "type": "paragraph"}}, {"content": "During the audit, a detailed review of the performance of the Ministry\u2019s approved", "metadata": {"headings": [{"headings_0": {"content": "During the audit, a detailed review of the performance of the Ministry\u2019s approved", "page": 5, "level": 2}}, {"headings_1": {"content": "enforce standards in the construction industry. The Ministry provides policy and strategic guidance to Government parastatal bodies under its supervision, namely; Uganda National Roads Authority (UNRA), Civil Aviation Authority (CAA), Uganda Road", "page": 5, "level": 4}}], "page": 5, "document_name": "MWTS Report of Auditor General 2019", "type": "heading"}}, {"content": "budget for the financial year 2018/19 was undertaken with the objective of assessing the extent of delivery of planned outputs. The following matters were observed:", "metadata": {"headings": [{"headings_0": {"content": "During the audit, a detailed review of the performance of the Ministry\u2019s approved", "page": 5, "level": 2}}, {"headings_1": {"content": "enforce standards in the construction industry. The Ministry provides policy and strategic guidance to Government parastatal bodies under its supervision, namely; Uganda National Roads Authority (UNRA), Civil Aviation Authority (CAA), Uganda Road", "page": 5, "level": 4}}], "page": 5, "document_name": "MWTS Report of Auditor General 2019", "type": "paragraph"}}, {"content": "1.1 Revenue performance", "metadata": {"headings": [{"headings_0": {"content": "1.1 Revenue performance", "page": 5, "level": 5}}, {"headings_1": {"content": "During the audit, a detailed review of the performance of the Ministry\u2019s approved", "page": 5, "level": 2}}], "page": 5, "document_name": "MWTS Report of Auditor General 2019", "type": "heading"}}, {"content": "The Ministry\u2019s approved budget for the year amounted to UGX.881.billion expected to", "metadata": {"headings": [{"headings_0": {"content": "1.1 Revenue performance", "page": 5, "level": 5}}, {"headings_1": {"content": "During the audit, a detailed review of the performance of the Ministry\u2019s approved", "page": 5, "level": 2}}], "page": 5, "document_name": "MWTS Report of Auditor General 2019", "type": "paragraph"}}, {"content": "be received from GoU (UGX.455.6bn) and external financing (UGX.425.4 bn) as", "metadata": {"headings": [{"headings_0": {"content": "be received from GoU (UGX.455.6bn) and external financing (UGX.425.4 bn) as", "page": 5, "level": 2}}, {"headings_1": {"content": "1.1 Revenue performance", "page": 5, "level": 5}}], "page": 5, "document_name": "MWTS Report of Auditor General 2019", "type": "heading"}}, {"content": "indicated table below.", "metadata": {"headings": [{"headings_0": {"content": "be received from GoU (UGX.455.6bn) and external financing (UGX.425.4 bn) as", "page": 5, "level": 2}}, {"headings_1": {"content": "1.1 Revenue performance", "page": 5, "level": 5}}], "page": 5, "document_name": "MWTS Report of Auditor General 2019", "type": "paragraph"}}, {"content": [["1", "Budgeted Revenue", "455.6", "425.4", "**881**"], ["2", "Receipts", "718.3", "344.8", "**1,063.1**"], ["", "Revenue Performance", "157.7%", "81%", "**124.9%**"]], "metadata": {"headings": [{"headings_0": {"content": "be received from GoU (UGX.455.6bn) and external financing (UGX.425.4 bn) as", "page": 5, "level": 2}}, {"headings_1": {"content": "1.1 Revenue performance", "page": 5, "level": 5}}], "page": 5, "document_name": "MWTS Report of Auditor General 2019", "columns": ["No", "Item", "GOU (UGX Bn)", "Donor (UGX Bn)", "Total (UGX Bn)"], "type": "table"}}, {"content": "Of the projected funding, the ministry realized UGX.718.3 bn from GOU and UGX.344.8 bn in respect of external financing representing 157% and 81% respectively. The funds", "metadata": {"headings": [{"headings_0": {"content": "Of the projected funding, the ministry realized UGX.718.3 bn from GOU and UGX.344.8 bn in respect of external financing representing 157% and 81% respectively. The funds", "page": 5, "level": 4}}, {"headings_1": {"content": "be received from GoU (UGX.455.6bn) and external financing (UGX.425.4 bn) as", "page": 5, "level": 2}}], "page": 5, "document_name": "MWTS Report of Auditor General 2019", "type": "heading"}}, {"content": "received from external financing were transferred by the Ministry to the respective projects, such as upgrading and expansion of Entebbe International Airport under CAA. \n1.2  \nImplementation of planned activities", "metadata": {"headings": [{"headings_0": {"content": "Of the projected funding, the ministry realized UGX.718.3 bn from GOU and UGX.344.8 bn in respect of external financing representing 157% and 81% respectively. The funds", "page": 5, "level": 4}}, {"headings_1": {"content": "be received from GoU (UGX.455.6bn) and external financing (UGX.425.4 bn) as", "page": 5, "level": 2}}, [{"headings_0": {"content": "Of the projected funding, the ministry realized UGX.718.3 bn from GOU and UGX.344.8 bn in respect of external financing representing 157% and 81% respectively. The funds", "page": 5, "level": 4}}, {"headings_1": {"content": "be received from GoU (UGX.455.6bn) and external financing (UGX.425.4 bn) as", "page": 5, "level": 2}}]], "page": 5, "document_name": "MWTS Report of Auditor General 2019", "type": "paragraph"}}, {"content": "A review of the implementation of activities revealed that the Ministry planned to", "metadata": {"headings": [{"headings_0": {"content": "A review of the implementation of activities revealed that the Ministry planned to", "page": 5, "level": 2}}, {"headings_1": {"content": "Of the projected funding, the ministry realized UGX.718.3 bn from GOU and UGX.344.8 bn in respect of external financing representing 157% and 81% respectively. The funds", "page": 5, "level": 4}}], "page": 5, "document_name": "MWTS Report of Auditor General 2019", "type": "heading"}}, {"content": "implement a total of 30 outputs during the year. Of these, the audit team sampled 18 outputs representing 60% of the planned outputs for review. The review established that only 1 output representing 5.56% was fully achieved, 16 outputs (88.88%) were partially achieved, while 1 output (5.56%) was not achieved or implemented at all. Details are in Appendix I.", "metadata": {"headings": [{"headings_0": {"content": "A review of the implementation of activities revealed that the Ministry planned to", "page": 5, "level": 2}}, {"headings_1": {"content": "Of the projected funding, the ministry realized UGX.718.3 bn from GOU and UGX.344.8 bn in respect of external financing representing 157% and 81% respectively. The funds", "page": 5, "level": 4}}], "page": 5, "document_name": "MWTS Report of Auditor General 2019", "type": "paragraph"}}, {"content": "The overall performance of the Ministry in terms of delivery of the expected outputs is", "metadata": {"headings": [{"headings_0": {"content": "The overall performance of the Ministry in terms of delivery of the expected outputs is", "page": 5, "level": 2}}, {"headings_1": {"content": "A review of the implementation of activities revealed that the Ministry planned to", "page": 5, "level": 2}}], "page": 5, "document_name": "MWTS Report of Auditor General 2019", "type": "heading"}}, {"content": "attributed to the following factors:", "metadata": {"headings": [{"headings_0": {"content": "The overall performance of the Ministry in terms of delivery of the expected outputs is", "page": 5, "level": 2}}, {"headings_1": {"content": "A review of the implementation of activities revealed that the Ministry planned to", "page": 5, "level": 2}}], "page": 5, "document_name": "MWTS Report of Auditor General 2019", "type": "paragraph"}}, {"content": [["**1.3**", "**Planning and Budgeting**  The MoWT performance indicators and targets in the MPS vary from those in NDPII.  For a number of indicators, the targets are much lower or higher than the NDPII targets. For instance, the NDPII target for the local motor- vehicle inspection scheme was 600,000 vehicles but 50,000 vehicles were captured in  instrument. Furthermore, a number of  that were prioritized in the NDPII by the Ministry have not been budgeted for. the budget interventions lack of standardization of indicator setting makes it difficult for the Ministry to relate the expenditure activities to outputs/outcome indicators in the various performance reports. The", "advised  the Accounting Officer to annually prioritize and budget for all those priority interventions proposed  the National Development Plan. in I"]], "metadata": {"headings": [{"headings_0": {"content": "The overall performance of the Ministry in terms of delivery of the expected outputs is", "page": 5, "level": 2}}, {"headings_1": {"content": "A review of the implementation of activities revealed that the Ministry planned to", "page": 5, "level": 2}}], "page": 5, "document_name": "MWTS Report of Auditor General 2019", "columns": ["", "Observation", "Recommendation"], "type": "table"}}, {"content": "The Accounting Officer explained that the Ministry is engaging MoFPED in liaison with OPM so that the sector targets are in agreement with the National indicators. In addition, the Ministry has engaged MoFPED to increase its budget ceilings to accommodate the prioritized institutional interventions as outlined in NDP11. Therefore the implementation of these interventions remains unfunded.", "metadata": {"headings": [{"headings_0": {"content": "The overall performance of the Ministry in terms of delivery of the expected outputs is", "page": 5, "level": 2}}, {"headings_1": {"content": "A review of the implementation of activities revealed that the Ministry planned to", "page": 5, "level": 2}}], "page": 6, "document_name": "MWTS Report of Auditor General 2019", "type": "paragraph"}}, {"content": "1.4 Diversion of Funds", "metadata": {"headings": [{"headings_0": {"content": "1.4 Diversion of Funds", "page": 6, "level": 6}}, {"headings_1": {"content": "The overall performance of the Ministry in terms of delivery of the expected outputs is", "page": 5, "level": 2}}], "page": 6, "document_name": "MWTS Report of Auditor General 2019", "type": "heading"}}, {"content": "There were instances of diversion of funds to other outputs I  \nadvised the with no relation to the output in question. This impacted on Accounting Officer to the financing of the planned activities resulting in some develop a more activities not being implemented. A total of UGX realistic budget to 1,050,532,082 was found to have been diverted by the avoid  \nsignificant Ministry towards unrelated activities.  \ndeviations from the annually  \nplanned Mischarge/diversion of funds impacts on the activities. implementation of planned activities.  \nWhere variations are inevitable,  \nThe Accounting Officer attributed this practice to budget reallocations should be constraints imposed by the MTEF limits issued by MOFPED sought in accordance and the priority demands the Accounting Officer had to with the established meet even in instances where resources are not procedures. forthcoming. As a result, Management was constrained to  \nfully adhere to the approved budget guidelines, resulting in  \nthe apparent diversion.  \n1.5 Inherent lags or delays in the procurement system I advised the and cost variations  \nAccounting Officer to I also noted that delays in procurement affected the timely ensure  \nthat delivery of outputs. A case in point was the procurement of procurements  \nare station wagon for the East African Civil Aviation Academy undertaken within the Soroti that should have been purchased in 2017/18 but the timelines prescribed in procurement was finalized in 2018/19. Similarly, the the  \nprocurement procurement for the construction of the Uganda regulations. This will Computerized Driving Permit premises which started in require  \nthe August 2018 was completed in August 2019. This further establishment of a delayed the implementation of the project.  \nmechanism to routinely monitor the Delayed procurements negatively impact on the time taken throughout implementation of planned activities. \n1.6", "metadata": {"headings": [{"headings_0": {"content": "1.4 Diversion of Funds", "page": 6, "level": 6}}, {"headings_1": {"content": "The overall performance of the Ministry in terms of delivery of the expected outputs is", "page": 5, "level": 2}}, [{"headings_0": {"content": "1.4 Diversion of Funds", "page": 6, "level": 6}}, {"headings_1": {"content": "The overall performance of the Ministry in terms of delivery of the expected outputs is", "page": 5, "level": 2}}]], "page": 6, "document_name": "MWTS Report of Auditor General 2019", "type": "paragraph"}}, {"content": "Monitoring and evaluation of implemented", "metadata": {"headings": [{"headings_0": {"content": "Monitoring and evaluation of implemented", "page": 6, "level": 6}}, {"headings_1": {"content": "1.4 Diversion of Funds", "page": 6, "level": 6}}], "page": 6, "document_name": "MWTS Report of Auditor General 2019", "type": "heading"}}, {"content": "all the procurement processes.", "metadata": {"headings": [{"headings_0": {"content": "Monitoring and evaluation of implemented", "page": 6, "level": 6}}, {"headings_1": {"content": "1.4 Diversion of Funds", "page": 6, "level": 6}}], "page": 6, "document_name": "MWTS Report of Auditor General 2019", "type": "paragraph"}}, {"content": "activities I advised the It was noted that although the Ministry had developed the Accounting Officer to Monitoring and Evaluation Policy there were no work plans ensure that monitoring developed to enable implementation of the policy. The activities  \nare indicators used to assess the different outputs under the streamlined by having Directorates of Transport Services and Infrastructure; annual work plans with Construction Standards and Quality Assurance and Policy, clear indicators and Planning and Capacity Building varied from output to targets.  \noutput. I also noted that the different Directorates had a I also advised the budget amount allocated for monitoring activities as Accounting officer that detailed in Table 2 below, but the funds were not applied to monitoring  \nreports monitoring activities;  \nshould be prepared Directorate Approved Release Spent and properly filed as a Budget (UGX. (UGX. basis for proper (UGX. billions) billions) accountability.", "metadata": {"headings": [{"headings_0": {"content": "Monitoring and evaluation of implemented", "page": 6, "level": 6}}, {"headings_1": {"content": "1.4 Diversion of Funds", "page": 6, "level": 6}}], "page": 6, "document_name": "MWTS Report of Auditor General 2019", "type": "paragraph"}}, {"content": "billions)", "metadata": {"headings": [{"headings_0": {"content": "billions)", "page": 6, "level": 11}}, {"headings_1": {"content": "Monitoring and evaluation of implemented", "page": 6, "level": 6}}], "page": 6, "document_name": "MWTS Report of Auditor General 2019", "type": "heading"}}, {"content": "Transport Services and 0.45 0.44 0.44 Infrastructure", "metadata": {"headings": [{"headings_0": {"content": "billions)", "page": 6, "level": 11}}, {"headings_1": {"content": "Monitoring and evaluation of implemented", "page": 6, "level": 6}}], "page": 6, "document_name": "MWTS Report of Auditor General 2019", "type": "paragraph"}}, {"content": [["", "Construction Standards and Quality Assurance", "10.76", "8.85", "8.85", ""], [null, "Policy, Capacity Building Planning and", "2.29", "2.17", "2.17", null], [null, "**Totals**", "**13.5**", "**11.46**", "**11.46**", null], [null, "implementation of funds were mainly spent on allowances, workshops, and seminars; welfare and entertainment and consultancy services among others. In instances where monitoring activities were carried out,  the recommendations from these monitoring activities was not followed up. The Accounting Officer acknowledged the gaps in the Monitoring and Evaluation (M&E) function. He indicated that in order to strengthen the M&E capacity, the Ministry has created an M&E Division under the new structure, and recruitment of staff is on-going. The new M&E Division is expected to be fully operational during FY 2019/20 and will address the currents gaps in M&E. These", null, null, null, null], ["**Performance Reporting**  There is a lack of standardized indicators for the assessment of performance by the Ministry and as a result, the indicators are stated and described differently in the various reports and planning documents. **1.7**  advised all used I  the Accounting Officer to standardize  the indicators  in performance reporting to  avoid inconsistencies  in performance reporting.", null, null, null, null, null]], "metadata": {"headings": [{"headings_0": {"content": "billions)", "page": 6, "level": 11}}, {"headings_1": {"content": "Monitoring and evaluation of implemented", "page": 6, "level": 6}}], "page": 7, "document_name": "MWTS Report of Auditor General 2019", "columns": ["column_0", "column_1", "column_2", "column_4", "column_5", "column_6"], "type": "table"}}, {"content": "Emphasis of Matter", "metadata": {"headings": [{"headings_0": {"content": "Emphasis of Matter", "page": 7, "level": 5}}, {"headings_1": {"content": "billions)", "page": 6, "level": 11}}], "page": 7, "document_name": "MWTS Report of Auditor General 2019", "type": "heading"}}, {"content": "Without qualifying my opinion, I draw attention to the following matters presented in", "metadata": {"headings": [{"headings_0": {"content": "Without qualifying my opinion, I draw attention to the following matters presented in", "page": 7, "level": 2}}, {"headings_1": {"content": "Emphasis of Matter", "page": 7, "level": 5}}], "page": 7, "document_name": "MWTS Report of Auditor General 2019", "type": "heading"}}, {"content": "the financial statements that, in my judgment, are of such importance and fundamental to users\u2019 understanding of the financial statements: \n2.0 Outstanding domestic arrears", "metadata": {"headings": [{"headings_0": {"content": "Without qualifying my opinion, I draw attention to the following matters presented in", "page": 7, "level": 2}}, {"headings_1": {"content": "Emphasis of Matter", "page": 7, "level": 5}}, [{"headings_0": {"content": "Without qualifying my opinion, I draw attention to the following matters presented in", "page": 7, "level": 2}}, {"headings_1": {"content": "Emphasis of Matter", "page": 7, "level": 5}}]], "page": 7, "document_name": "MWTS Report of Auditor General 2019", "type": "paragraph"}}, {"content": "Section 21(2) of the Public Finance Management Act, 2015 states that a vote shall not", "metadata": {"headings": [{"headings_0": {"content": "Section 21(2) of the Public Finance Management Act, 2015 states that a vote shall not", "page": 7, "level": 2}}, {"headings_1": {"content": "Without qualifying my opinion, I draw attention to the following matters presented in", "page": 7, "level": 2}}], "page": 7, "document_name": "MWTS Report of Auditor General 2019", "type": "heading"}}, {"content": "take any credit from any local company or body unless it has no unpaid domestic arrears from a debt in the previous financial year, and it has the capacity to pay the", "metadata": {"headings": [{"headings_0": {"content": "Section 21(2) of the Public Finance Management Act, 2015 states that a vote shall not", "page": 7, "level": 2}}, {"headings_1": {"content": "Without qualifying my opinion, I draw attention to the following matters presented in", "page": 7, "level": 2}}], "page": 7, "document_name": "MWTS Report of Auditor General 2019", "type": "paragraph"}}, {"content": "expenditure from the approved estimates as appropriated by Parliament for that financial year. Further paragraph 10.10.17 of the Treasury Accounting Instructions 2017 states that \u201cAn Accounting Officer will ensure that no payments due in any financial year remain unpaid at the end of that year. Towards the close of each financial year, the Head of Finance and Accounts function will take steps to obtain bills", "metadata": {"headings": [{"headings_0": {"content": "expenditure from the approved estimates as appropriated by Parliament for that financial year. Further paragraph 10.10.17 of the Treasury Accounting Instructions 2017 states that \u201cAn Accounting Officer will ensure that no payments due in any financial year remain unpaid at the end of that year. Towards the close of each financial year, the Head of Finance and Accounts function will take steps to obtain bills", "page": 7, "level": 4}}, {"headings_1": {"content": "Section 21(2) of the Public Finance Management Act, 2015 states that a vote shall not", "page": 7, "level": 2}}], "page": 7, "document_name": "MWTS Report of Auditor General 2019", "type": "heading"}}, {"content": "from any persons to whom money may be due, and submit payment vouchers for them to the appropriate Accounting Officer for payment\u201d.", "metadata": {"headings": [{"headings_0": {"content": "expenditure from the approved estimates as appropriated by Parliament for that financial year. Further paragraph 10.10.17 of the Treasury Accounting Instructions 2017 states that \u201cAn Accounting Officer will ensure that no payments due in any financial year remain unpaid at the end of that year. Towards the close of each financial year, the Head of Finance and Accounts function will take steps to obtain bills", "page": 7, "level": 4}}, {"headings_1": {"content": "Section 21(2) of the Public Finance Management Act, 2015 states that a vote shall not", "page": 7, "level": 2}}], "page": 7, "document_name": "MWTS Report of Auditor General 2019", "type": "paragraph"}}, {"content": "A trend analysis of the domestic arrears showed a movement of arrears from UGX. 68,791,650,844 in the previous year to UGX.27,450,457,680 in the year under review, a decrease of 60.1%. The arrears remained unsettled at the close of the year. The table", "metadata": {"headings": [{"headings_0": {"content": "A trend analysis of the domestic arrears showed a movement of arrears from UGX. 68,791,650,844 in the previous year to UGX.27,450,457,680 in the year under review, a decrease of 60.1%. The arrears remained unsettled at the close of the year. The table", "page": 7, "level": 4}}, {"headings_1": {"content": "expenditure from the approved estimates as appropriated by Parliament for that financial year. Further paragraph 10.10.17 of the Treasury Accounting Instructions 2017 states that \u201cAn Accounting Officer will ensure that no payments due in any financial year remain unpaid at the end of that year. Towards the close of each financial year, the Head of Finance and Accounts function will take steps to obtain bills", "page": 7, "level": 4}}], "page": 7, "document_name": "MWTS Report of Auditor General 2019", "type": "heading"}}, {"content": "below shows the trend analysis of the domestic arrears for the past three years:", "metadata": {"headings": [{"headings_0": {"content": "A trend analysis of the domestic arrears showed a movement of arrears from UGX. 68,791,650,844 in the previous year to UGX.27,450,457,680 in the year under review, a decrease of 60.1%. The arrears remained unsettled at the close of the year. The table", "page": 7, "level": 4}}, {"headings_1": {"content": "expenditure from the approved estimates as appropriated by Parliament for that financial year. Further paragraph 10.10.17 of the Treasury Accounting Instructions 2017 states that \u201cAn Accounting Officer will ensure that no payments due in any financial year remain unpaid at the end of that year. Towards the close of each financial year, the Head of Finance and Accounts function will take steps to obtain bills", "page": 7, "level": 4}}], "page": 7, "document_name": "MWTS Report of Auditor General 2019", "type": "paragraph"}}, {"content": [["**1**", "30 th June 2017", "63,806,298,032", ""], ["**2**", "30 th June 2018", "68,791,650,844", "7.8%"], ["**3**", "30 th June 2019", "27,450,457,680", "-60.1%"]], "metadata": {"headings": [{"headings_0": {"content": "A trend analysis of the domestic arrears showed a movement of arrears from UGX. 68,791,650,844 in the previous year to UGX.27,450,457,680 in the year under review, a decrease of 60.1%. The arrears remained unsettled at the close of the year. The table", "page": 7, "level": 4}}, {"headings_1": {"content": "expenditure from the approved estimates as appropriated by Parliament for that financial year. Further paragraph 10.10.17 of the Treasury Accounting Instructions 2017 states that \u201cAn Accounting Officer will ensure that no payments due in any financial year remain unpaid at the end of that year. Towards the close of each financial year, the Head of Finance and Accounts function will take steps to obtain bills", "page": 7, "level": 4}}], "page": 7, "document_name": "MWTS Report of Auditor General 2019", "columns": ["No", "Year End", "Amount (UGX)", "% increase/decrease"], "type": "table"}}, {"content": "I noted that the major component of the arrears outstanding related to pension for", "metadata": {"headings": [{"headings_0": {"content": "I noted that the major component of the arrears outstanding related to pension for", "page": 7, "level": 2}}, {"headings_1": {"content": "A trend analysis of the domestic arrears showed a movement of arrears from UGX. 68,791,650,844 in the previous year to UGX.27,450,457,680 in the year under review, a decrease of 60.1%. The arrears remained unsettled at the close of the year. The table", "page": 7, "level": 4}}], "page": 7, "document_name": "MWTS Report of Auditor General 2019", "type": "heading"}}, {"content": "former employees of the Uganda Railways Corporation (URC). In the financial year", "metadata": {"headings": [{"headings_0": {"content": "I noted that the major component of the arrears outstanding related to pension for", "page": 7, "level": 2}}, {"headings_1": {"content": "A trend analysis of the domestic arrears showed a movement of arrears from UGX. 68,791,650,844 in the previous year to UGX.27,450,457,680 in the year under review, a decrease of 60.1%. The arrears remained unsettled at the close of the year. The table", "page": 7, "level": 4}}], "page": 7, "document_name": "MWTS Report of Auditor General 2019", "type": "paragraph"}}, {"content": "2017/18, the Ministry took over the payment of salary arrears for 1,200 Uganda Railways Corporation pensioners and these pension amounts were to be budgeted", "metadata": {"headings": [{"headings_0": {"content": "2017/18, the Ministry took over the payment of salary arrears for 1,200 Uganda Railways Corporation pensioners and these pension amounts were to be budgeted", "page": 8, "level": 4}}, {"headings_1": {"content": "I noted that the major component of the arrears outstanding related to pension for", "page": 7, "level": 2}}], "page": 8, "document_name": "MWTS Report of Auditor General 2019", "type": "heading"}}, {"content": "under the Ministry. \nAt the close of the financial year 2018/19, the Ministry received a court order to pay", "metadata": {"headings": [{"headings_0": {"content": "2017/18, the Ministry took over the payment of salary arrears for 1,200 Uganda Railways Corporation pensioners and these pension amounts were to be budgeted", "page": 8, "level": 4}}, {"headings_1": {"content": "I noted that the major component of the arrears outstanding related to pension for", "page": 7, "level": 2}}, [{"headings_0": {"content": "2017/18, the Ministry took over the payment of salary arrears for 1,200 Uganda Railways Corporation pensioners and these pension amounts were to be budgeted", "page": 8, "level": 4}}, {"headings_1": {"content": "I noted that the major component of the arrears outstanding related to pension for", "page": 7, "level": 2}}]], "page": 8, "document_name": "MWTS Report of Auditor General 2019", "type": "paragraph"}}, {"content": "URC pensioners arrears amounting to UGX. 14.42 billion. These had not been budgeted", "metadata": {"headings": [{"headings_0": {"content": "URC pensioners arrears amounting to UGX. 14.42 billion. These had not been budgeted", "page": 8, "level": 2}}, {"headings_1": {"content": "2017/18, the Ministry took over the payment of salary arrears for 1,200 Uganda Railways Corporation pensioners and these pension amounts were to be budgeted", "page": 8, "level": 4}}], "page": 8, "document_name": "MWTS Report of Auditor General 2019", "type": "heading"}}, {"content": "for and have been accrued in the financial statements.", "metadata": {"headings": [{"headings_0": {"content": "URC pensioners arrears amounting to UGX. 14.42 billion. These had not been budgeted", "page": 8, "level": 2}}, {"headings_1": {"content": "2017/18, the Ministry took over the payment of salary arrears for 1,200 Uganda Railways Corporation pensioners and these pension amounts were to be budgeted", "page": 8, "level": 4}}], "page": 8, "document_name": "MWTS Report of Auditor General 2019", "type": "paragraph"}}, {"content": "Accrued domestic arrears negatively impact on budget performance in the subsequent", "metadata": {"headings": [{"headings_0": {"content": "Accrued domestic arrears negatively impact on budget performance in the subsequent", "page": 8, "level": 2}}, {"headings_1": {"content": "URC pensioners arrears amounting to UGX. 14.42 billion. These had not been budgeted", "page": 8, "level": 2}}], "page": 8, "document_name": "MWTS Report of Auditor General 2019", "type": "heading"}}, {"content": "year as outputs anticipated in the appropriated budget cannot be attained due to", "metadata": {"headings": [{"headings_0": {"content": "Accrued domestic arrears negatively impact on budget performance in the subsequent", "page": 8, "level": 2}}, {"headings_1": {"content": "URC pensioners arrears amounting to UGX. 14.42 billion. These had not been budgeted", "page": 8, "level": 2}}], "page": 8, "document_name": "MWTS Report of Auditor General 2019", "type": "paragraph"}}, {"content": "settlement of the arrears. They also present a risk of litigation for non-payment. In", "metadata": {"headings": [{"headings_0": {"content": "settlement of the arrears. They also present a risk of litigation for non-payment. In", "page": 8, "level": 2}}, {"headings_1": {"content": "Accrued domestic arrears negatively impact on budget performance in the subsequent", "page": 8, "level": 2}}], "page": 8, "document_name": "MWTS Report of Auditor General 2019", "type": "heading"}}, {"content": "addition, delayed payment of retired staff denies them the right to their social benefits and deprives them of a good social life after retirement.", "metadata": {"headings": [{"headings_0": {"content": "settlement of the arrears. They also present a risk of litigation for non-payment. In", "page": 8, "level": 2}}, {"headings_1": {"content": "Accrued domestic arrears negatively impact on budget performance in the subsequent", "page": 8, "level": 2}}], "page": 8, "document_name": "MWTS Report of Auditor General 2019", "type": "paragraph"}}, {"content": "The Accounting Officer explained that a request to the Ministry of Finance, Planning and Economic Development (MOFPED) to release funds amounting to UGX 14.42 bn to", "metadata": {"headings": [{"headings_0": {"content": "The Accounting Officer explained that a request to the Ministry of Finance, Planning and Economic Development (MOFPED) to release funds amounting to UGX 14.42 bn to", "page": 8, "level": 4}}, {"headings_1": {"content": "settlement of the arrears. They also present a risk of litigation for non-payment. In", "page": 8, "level": 2}}], "page": 8, "document_name": "MWTS Report of Auditor General 2019", "type": "heading"}}, {"content": "pay URC Pension arrears had been made.", "metadata": {"headings": [{"headings_0": {"content": "The Accounting Officer explained that a request to the Ministry of Finance, Planning and Economic Development (MOFPED) to release funds amounting to UGX 14.42 bn to", "page": 8, "level": 4}}, {"headings_1": {"content": "settlement of the arrears. They also present a risk of litigation for non-payment. In", "page": 8, "level": 2}}], "page": 8, "document_name": "MWTS Report of Auditor General 2019", "type": "paragraph"}}, {"content": "I advised the Accounting Officer to ensure that sufficient budget provisions are made to", "metadata": {"headings": [{"headings_0": {"content": "I advised the Accounting Officer to ensure that sufficient budget provisions are made to", "page": 8, "level": 2}}, {"headings_1": {"content": "The Accounting Officer explained that a request to the Ministry of Finance, Planning and Economic Development (MOFPED) to release funds amounting to UGX 14.42 bn to", "page": 8, "level": 4}}], "page": 8, "document_name": "MWTS Report of Auditor General 2019", "type": "heading"}}, {"content": "enable settlement of the outstanding arrears.", "metadata": {"headings": [{"headings_0": {"content": "I advised the Accounting Officer to ensure that sufficient budget provisions are made to", "page": 8, "level": 2}}, {"headings_1": {"content": "The Accounting Officer explained that a request to the Ministry of Finance, Planning and Economic Development (MOFPED) to release funds amounting to UGX 14.42 bn to", "page": 8, "level": 4}}], "page": 8, "document_name": "MWTS Report of Auditor General 2019", "type": "paragraph"}}, {"content": "Other Information", "metadata": {"headings": [{"headings_0": {"content": "Other Information", "page": 8, "level": 5}}, {"headings_1": {"content": "I advised the Accounting Officer to ensure that sufficient budget provisions are made to", "page": 8, "level": 2}}], "page": 8, "document_name": "MWTS Report of Auditor General 2019", "type": "heading"}}, {"content": "The Accounting Officer is responsible for the other information. The other information", "metadata": {"headings": [{"headings_0": {"content": "Other Information", "page": 8, "level": 5}}, {"headings_1": {"content": "I advised the Accounting Officer to ensure that sufficient budget provisions are made to", "page": 8, "level": 2}}], "page": 8, "document_name": "MWTS Report of Auditor General 2019", "type": "paragraph"}}, {"content": "comprises the statement of responsibilities of the Accounting Officer and the commentaries by the Head of Accounts and the Accounting Officer and other supplementary information. The", "metadata": {"headings": [{"headings_0": {"content": "comprises the statement of responsibilities of the Accounting Officer and the commentaries by the Head of Accounts and the Accounting Officer and other supplementary information. The", "page": 8, "level": 4}}, {"headings_1": {"content": "Other Information", "page": 8, "level": 5}}], "page": 8, "document_name": "MWTS Report of Auditor General 2019", "type": "heading"}}, {"content": "other information does not include the financial statements and my auditors\u2019 report thereon. My opinion on the financial statements does not cover the other information and I do not express an audit opinion or any form of assurance conclusion thereon. \nIn connection with my audit of the financial statements, my responsibility is to read the other information and, in doing so, consider whether the other information is materially consistent with the financial statements or my knowledge obtained in the audit, or otherwise appears to be materially misstated. If, based on the work I have performed, I conclude that there is a", "metadata": {"headings": [{"headings_0": {"content": "comprises the statement of responsibilities of the Accounting Officer and the commentaries by the Head of Accounts and the Accounting Officer and other supplementary information. The", "page": 8, "level": 4}}, {"headings_1": {"content": "Other Information", "page": 8, "level": 5}}, [{"headings_0": {"content": "comprises the statement of responsibilities of the Accounting Officer and the commentaries by the Head of Accounts and the Accounting Officer and other supplementary information. The", "page": 8, "level": 4}}, {"headings_1": {"content": "Other Information", "page": 8, "level": 5}}]], "page": 8, "document_name": "MWTS Report of Auditor General 2019", "type": "paragraph"}}, {"content": "material misstatement of this other information; I am required to report that fact. I have", "metadata": {"headings": [{"headings_0": {"content": "material misstatement of this other information; I am required to report that fact. I have", "page": 8, "level": 2}}, {"headings_1": {"content": "comprises the statement of responsibilities of the Accounting Officer and the commentaries by the Head of Accounts and the Accounting Officer and other supplementary information. The", "page": 8, "level": 4}}], "page": 8, "document_name": "MWTS Report of Auditor General 2019", "type": "heading"}}, {"content": "nothing to report in this regard. \nManagement Responsibilities for the Financial Statements", "metadata": {"headings": [{"headings_0": {"content": "material misstatement of this other information; I am required to report that fact. I have", "page": 8, "level": 2}}, {"headings_1": {"content": "comprises the statement of responsibilities of the Accounting Officer and the commentaries by the Head of Accounts and the Accounting Officer and other supplementary information. The", "page": 8, "level": 4}}, [{"headings_0": {"content": "material misstatement of this other information; I am required to report that fact. I have", "page": 8, "level": 2}}, {"headings_1": {"content": "comprises the statement of responsibilities of the Accounting Officer and the commentaries by the Head of Accounts and the Accounting Officer and other supplementary information. The", "page": 8, "level": 4}}]], "page": 8, "document_name": "MWTS Report of Auditor General 2019", "type": "paragraph"}}, {"content": "Under Article 164 of the Constitution of the Republic of Uganda, 1995 (as amended) and", "metadata": {"headings": [{"headings_0": {"content": "Under Article 164 of the Constitution of the Republic of Uganda, 1995 (as amended) and", "page": 8, "level": 2}}, {"headings_1": {"content": "material misstatement of this other information; I am required to report that fact. I have", "page": 8, "level": 2}}], "page": 8, "document_name": "MWTS Report of Auditor General 2019", "type": "heading"}}, {"content": "Section 45 of the Public Finance Management Act, 2015, the Accounting Officer is accountable to Parliament for the funds and resources of the Ministry of Works and Transport.", "metadata": {"headings": [{"headings_0": {"content": "Section 45 of the Public Finance Management Act, 2015, the Accounting Officer is accountable to Parliament for the funds and resources of the Ministry of Works and Transport.", "page": 8, "level": 4}}, {"headings_1": {"content": "Under Article 164 of the Constitution of the Republic of Uganda, 1995 (as amended) and", "page": 8, "level": 2}}], "page": 8, "document_name": "MWTS Report of Auditor General 2019", "type": "heading"}}, {"content": "The Accounting Officer is also responsible for the preparation of financial statements in accordance with the requirements of the Public Finance Management Act, 2015 and for such", "metadata": {"headings": [{"headings_0": {"content": "The Accounting Officer is also responsible for the preparation of financial statements in accordance with the requirements of the Public Finance Management Act, 2015 and for such", "page": 8, "level": 4}}, {"headings_1": {"content": "Section 45 of the Public Finance Management Act, 2015, the Accounting Officer is accountable to Parliament for the funds and resources of the Ministry of Works and Transport.", "page": 8, "level": 4}}], "page": 8, "document_name": "MWTS Report of Auditor General 2019", "type": "heading"}}, {"content": "internal control as management determines necessary to enable the preparation of financial statements that are free from material misstatement whether due to fraud or error.", "metadata": {"headings": [{"headings_0": {"content": "The Accounting Officer is also responsible for the preparation of financial statements in accordance with the requirements of the Public Finance Management Act, 2015 and for such", "page": 8, "level": 4}}, {"headings_1": {"content": "Section 45 of the Public Finance Management Act, 2015, the Accounting Officer is accountable to Parliament for the funds and resources of the Ministry of Works and Transport.", "page": 8, "level": 4}}], "page": 8, "document_name": "MWTS Report of Auditor General 2019", "type": "paragraph"}}, {"content": "In preparing the financial statements, the Accounting Officer is responsible for assessing the Ministry\u2019s ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting, unless the Accounting Officer", "metadata": {"headings": [{"headings_0": {"content": "In preparing the financial statements, the Accounting Officer is responsible for assessing the Ministry\u2019s ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting, unless the Accounting Officer", "page": 8, "level": 4}}, {"headings_1": {"content": "The Accounting Officer is also responsible for the preparation of financial statements in accordance with the requirements of the Public Finance Management Act, 2015 and for such", "page": 8, "level": 4}}], "page": 8, "document_name": "MWTS Report of Auditor General 2019", "type": "heading"}}, {"content": "has a realistic alternative to the contrary. \nThe Accounting Officer is responsible for overseeing the Ministry\u2019s financial reporting process. \nAuditor\u2019s Responsibilities for the Audit of the Financial Statements", "metadata": {"headings": [{"headings_0": {"content": "In preparing the financial statements, the Accounting Officer is responsible for assessing the Ministry\u2019s ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting, unless the Accounting Officer", "page": 8, "level": 4}}, {"headings_1": {"content": "The Accounting Officer is also responsible for the preparation of financial statements in accordance with the requirements of the Public Finance Management Act, 2015 and for such", "page": 8, "level": 4}}, [{"headings_0": {"content": "In preparing the financial statements, the Accounting Officer is responsible for assessing the Ministry\u2019s ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting, unless the Accounting Officer", "page": 8, "level": 4}}, {"headings_1": {"content": "The Accounting Officer is also responsible for the preparation of financial statements in accordance with the requirements of the Public Finance Management Act, 2015 and for such", "page": 8, "level": 4}}], [{"headings_0": {"content": "In preparing the financial statements, the Accounting Officer is responsible for assessing the Ministry\u2019s ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting, unless the Accounting Officer", "page": 8, "level": 4}}, {"headings_1": {"content": "The Accounting Officer is also responsible for the preparation of financial statements in accordance with the requirements of the Public Finance Management Act, 2015 and for such", "page": 8, "level": 4}}]], "page": 8, "document_name": "MWTS Report of Auditor General 2019", "type": "paragraph"}}, {"content": "My objectives are to obtain reasonable assurance about whether the financial statements as a", "metadata": {"headings": [{"headings_0": {"content": "My objectives are to obtain reasonable assurance about whether the financial statements as a", "page": 8, "level": 2}}, {"headings_1": {"content": "In preparing the financial statements, the Accounting Officer is responsible for assessing the Ministry\u2019s ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting, unless the Accounting Officer", "page": 8, "level": 4}}], "page": 8, "document_name": "MWTS Report of Auditor General 2019", "type": "heading"}}, {"content": "whole are free from material misstatement, whether due to fraud or error and to issue an", "metadata": {"headings": [{"headings_0": {"content": "My objectives are to obtain reasonable assurance about whether the financial statements as a", "page": 8, "level": 2}}, {"headings_1": {"content": "In preparing the financial statements, the Accounting Officer is responsible for assessing the Ministry\u2019s ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting, unless the Accounting Officer", "page": 8, "level": 4}}], "page": 8, "document_name": "MWTS Report of Auditor General 2019", "type": "paragraph"}}, {"content": "auditor\u2019s report that includes my opinion. Reasonable assurance is a high level of assurance", "metadata": {"headings": [{"headings_0": {"content": "auditor\u2019s report that includes my opinion. Reasonable assurance is a high level of assurance", "page": 9, "level": 2}}, {"headings_1": {"content": "My objectives are to obtain reasonable assurance about whether the financial statements as a", "page": 8, "level": 2}}], "page": 9, "document_name": "MWTS Report of Auditor General 2019", "type": "heading"}}, {"content": "but is not a guarantee that an audit conducted in accordance with ISSAIs will always detect a", "metadata": {"headings": [{"headings_0": {"content": "auditor\u2019s report that includes my opinion. Reasonable assurance is a high level of assurance", "page": 9, "level": 2}}, {"headings_1": {"content": "My objectives are to obtain reasonable assurance about whether the financial statements as a", "page": 8, "level": 2}}], "page": 9, "document_name": "MWTS Report of Auditor General 2019", "type": "paragraph"}}, {"content": "material misstatement when it exists. Misstatements can arise from fraud or error and are", "metadata": {"headings": [{"headings_0": {"content": "material misstatement when it exists. Misstatements can arise from fraud or error and are", "page": 9, "level": 2}}, {"headings_1": {"content": "auditor\u2019s report that includes my opinion. Reasonable assurance is a high level of assurance", "page": 9, "level": 2}}], "page": 9, "document_name": "MWTS Report of Auditor General 2019", "type": "heading"}}, {"content": "considered material if, individually or in aggregate, they could reasonably be expected to influence the economic decisions of users, taken on the basis of these financial statements.", "metadata": {"headings": [{"headings_0": {"content": "material misstatement when it exists. Misstatements can arise from fraud or error and are", "page": 9, "level": 2}}, {"headings_1": {"content": "auditor\u2019s report that includes my opinion. Reasonable assurance is a high level of assurance", "page": 9, "level": 2}}], "page": 9, "document_name": "MWTS Report of Auditor General 2019", "type": "paragraph"}}, {"content": "As part of an audit in accordance with ISSAIs, I exercise professional judgment and maintain", "metadata": {"headings": [{"headings_0": {"content": "As part of an audit in accordance with ISSAIs, I exercise professional judgment and maintain", "page": 9, "level": 2}}, {"headings_1": {"content": "material misstatement when it exists. Misstatements can arise from fraud or error and are", "page": 9, "level": 2}}], "page": 9, "document_name": "MWTS Report of Auditor General 2019", "type": "heading"}}, {"content": "professional skepticism throughout the audit. I also:-", "metadata": {"headings": [{"headings_0": {"content": "As part of an audit in accordance with ISSAIs, I exercise professional judgment and maintain", "page": 9, "level": 2}}, {"headings_1": {"content": "material misstatement when it exists. Misstatements can arise from fraud or error and are", "page": 9, "level": 2}}], "page": 9, "document_name": "MWTS Report of Auditor General 2019", "type": "paragraph"}}, {"content": "\uf0b7 Identify and assess the risks of material misstatement of the financial statements, whether", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 Identify and assess the risks of material misstatement of the financial statements, whether", "page": 9, "level": 2}}, {"headings_1": {"content": "As part of an audit in accordance with ISSAIs, I exercise professional judgment and maintain", "page": 9, "level": 2}}], "page": 9, "document_name": "MWTS Report of Auditor General 2019", "type": "heading"}}, {"content": "due to fraud or error, design and perform audit procedures responsive to those risks, and obtain audit evidence that is sufficient and appropriate to provide a basis for my opinion.", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 Identify and assess the risks of material misstatement of the financial statements, whether", "page": 9, "level": 2}}, {"headings_1": {"content": "As part of an audit in accordance with ISSAIs, I exercise professional judgment and maintain", "page": 9, "level": 2}}], "page": 9, "document_name": "MWTS Report of Auditor General 2019", "type": "paragraph"}}, {"content": "The risk of not detecting a material misstatement resulting from fraud is higher than for", "metadata": {"headings": [{"headings_0": {"content": "The risk of not detecting a material misstatement resulting from fraud is higher than for", "page": 9, "level": 2}}, {"headings_1": {"content": "\uf0b7 Identify and assess the risks of material misstatement of the financial statements, whether", "page": 9, "level": 2}}], "page": 9, "document_name": "MWTS Report of Auditor General 2019", "type": "heading"}}, {"content": "one resulting from error, as fraud may involve collusion, forgery, intentional omissions, misrepresentations, or the override of internal control.", "metadata": {"headings": [{"headings_0": {"content": "The risk of not detecting a material misstatement resulting from fraud is higher than for", "page": 9, "level": 2}}, {"headings_1": {"content": "\uf0b7 Identify and assess the risks of material misstatement of the financial statements, whether", "page": 9, "level": 2}}], "page": 9, "document_name": "MWTS Report of Auditor General 2019", "type": "paragraph"}}, {"content": "\uf0b7 Obtain an understanding of internal control relevant to the audit in order to design audit", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 Obtain an understanding of internal control relevant to the audit in order to design audit", "page": 9, "level": 2}}, {"headings_1": {"content": "The risk of not detecting a material misstatement resulting from fraud is higher than for", "page": 9, "level": 2}}], "page": 9, "document_name": "MWTS Report of Auditor General 2019", "type": "heading"}}, {"content": "procedures that are appropriate in the circumstances, but not for the purpose of", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 Obtain an understanding of internal control relevant to the audit in order to design audit", "page": 9, "level": 2}}, {"headings_1": {"content": "The risk of not detecting a material misstatement resulting from fraud is higher than for", "page": 9, "level": 2}}], "page": 9, "document_name": "MWTS Report of Auditor General 2019", "type": "paragraph"}}, {"content": "expressing an opinion on the effectiveness of the Ministry\u2019s internal control. \uf0b7 Evaluate the appropriateness of accounting policies used and the reasonableness of", "metadata": {"headings": [{"headings_0": {"content": "expressing an opinion on the effectiveness of the Ministry\u2019s internal control. \uf0b7 Evaluate the appropriateness of accounting policies used and the reasonableness of", "page": 9, "level": 4}}, {"headings_1": {"content": "\uf0b7 Obtain an understanding of internal control relevant to the audit in order to design audit", "page": 9, "level": 2}}], "page": 9, "document_name": "MWTS Report of Auditor General 2019", "type": "heading"}}, {"content": "accounting estimates and related disclosures made by the management.", "metadata": {"headings": [{"headings_0": {"content": "expressing an opinion on the effectiveness of the Ministry\u2019s internal control. \uf0b7 Evaluate the appropriateness of accounting policies used and the reasonableness of", "page": 9, "level": 4}}, {"headings_1": {"content": "\uf0b7 Obtain an understanding of internal control relevant to the audit in order to design audit", "page": 9, "level": 2}}], "page": 9, "document_name": "MWTS Report of Auditor General 2019", "type": "paragraph"}}, {"content": "\uf0b7 Conclude on the appropriateness of management\u2019s use of the going concern basis of", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 Conclude on the appropriateness of management\u2019s use of the going concern basis of", "page": 9, "level": 2}}, {"headings_1": {"content": "expressing an opinion on the effectiveness of the Ministry\u2019s internal control. \uf0b7 Evaluate the appropriateness of accounting policies used and the reasonableness of", "page": 9, "level": 4}}], "page": 9, "document_name": "MWTS Report of Auditor General 2019", "type": "heading"}}, {"content": "accounting and, based on the audit evidence obtained, whether a material uncertainty", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 Conclude on the appropriateness of management\u2019s use of the going concern basis of", "page": 9, "level": 2}}, {"headings_1": {"content": "expressing an opinion on the effectiveness of the Ministry\u2019s internal control. \uf0b7 Evaluate the appropriateness of accounting policies used and the reasonableness of", "page": 9, "level": 4}}], "page": 9, "document_name": "MWTS Report of Auditor General 2019", "type": "paragraph"}}, {"content": "exists related to events or conditions that may cast significant doubt on the Ministry\u2019s", "metadata": {"headings": [{"headings_0": {"content": "exists related to events or conditions that may cast significant doubt on the Ministry\u2019s", "page": 9, "level": 2}}, {"headings_1": {"content": "\uf0b7 Conclude on the appropriateness of management\u2019s use of the going concern basis of", "page": 9, "level": 2}}], "page": 9, "document_name": "MWTS Report of Auditor General 2019", "type": "heading"}}, {"content": "ability to continue as a going concern. If I conclude that a material uncertainty exists, I am required to draw attention in my auditor\u2019s report to the related disclosures in the financial", "metadata": {"headings": [{"headings_0": {"content": "exists related to events or conditions that may cast significant doubt on the Ministry\u2019s", "page": 9, "level": 2}}, {"headings_1": {"content": "\uf0b7 Conclude on the appropriateness of management\u2019s use of the going concern basis of", "page": 9, "level": 2}}], "page": 9, "document_name": "MWTS Report of Auditor General 2019", "type": "paragraph"}}, {"content": "statements or, if such disclosures are inadequate, to modify my opinion. My conclusions", "metadata": {"headings": [{"headings_0": {"content": "statements or, if such disclosures are inadequate, to modify my opinion. My conclusions", "page": 9, "level": 2}}, {"headings_1": {"content": "exists related to events or conditions that may cast significant doubt on the Ministry\u2019s", "page": 9, "level": 2}}], "page": 9, "document_name": "MWTS Report of Auditor General 2019", "type": "heading"}}, {"content": "are based on the audit evidence obtained up to the date of my auditor\u2019s report. However,", "metadata": {"headings": [{"headings_0": {"content": "statements or, if such disclosures are inadequate, to modify my opinion. My conclusions", "page": 9, "level": 2}}, {"headings_1": {"content": "exists related to events or conditions that may cast significant doubt on the Ministry\u2019s", "page": 9, "level": 2}}], "page": 9, "document_name": "MWTS Report of Auditor General 2019", "type": "paragraph"}}, {"content": "future events or conditions may cause the Ministry to cease to continue as a going", "metadata": {"headings": [{"headings_0": {"content": "future events or conditions may cause the Ministry to cease to continue as a going", "page": 9, "level": 2}}, {"headings_1": {"content": "statements or, if such disclosures are inadequate, to modify my opinion. My conclusions", "page": 9, "level": 2}}], "page": 9, "document_name": "MWTS Report of Auditor General 2019", "type": "heading"}}, {"content": "concern.", "metadata": {"headings": [{"headings_0": {"content": "future events or conditions may cause the Ministry to cease to continue as a going", "page": 9, "level": 2}}, {"headings_1": {"content": "statements or, if such disclosures are inadequate, to modify my opinion. My conclusions", "page": 9, "level": 2}}], "page": 9, "document_name": "MWTS Report of Auditor General 2019", "type": "paragraph"}}, {"content": "\uf0b7 Evaluate the overall presentation, structure, and content of the financial statements,", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 Evaluate the overall presentation, structure, and content of the financial statements,", "page": 9, "level": 2}}, {"headings_1": {"content": "future events or conditions may cause the Ministry to cease to continue as a going", "page": 9, "level": 2}}], "page": 9, "document_name": "MWTS Report of Auditor General 2019", "type": "heading"}}, {"content": "including the disclosures, and whether the financial statements represent the underlying transactions and events in a manner that achieves fair presentation.", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 Evaluate the overall presentation, structure, and content of the financial statements,", "page": 9, "level": 2}}, {"headings_1": {"content": "future events or conditions may cause the Ministry to cease to continue as a going", "page": 9, "level": 2}}], "page": 9, "document_name": "MWTS Report of Auditor General 2019", "type": "paragraph"}}, {"content": "I communicate with the Accounting Officer regarding, among other matters, the planned scope", "metadata": {"headings": [{"headings_0": {"content": "I communicate with the Accounting Officer regarding, among other matters, the planned scope", "page": 9, "level": 2}}, {"headings_1": {"content": "\uf0b7 Evaluate the overall presentation, structure, and content of the financial statements,", "page": 9, "level": 2}}], "page": 9, "document_name": "MWTS Report of Auditor General 2019", "type": "heading"}}, {"content": "and timing of the audit and significant audit findings, including any significant deficiencies in", "metadata": {"headings": [{"headings_0": {"content": "I communicate with the Accounting Officer regarding, among other matters, the planned scope", "page": 9, "level": 2}}, {"headings_1": {"content": "\uf0b7 Evaluate the overall presentation, structure, and content of the financial statements,", "page": 9, "level": 2}}], "page": 9, "document_name": "MWTS Report of Auditor General 2019", "type": "paragraph"}}, {"content": "internal control that I identify during my audit.", "metadata": {"headings": [{"headings_0": {"content": "internal control that I identify during my audit.", "page": 9, "level": 2}}, {"headings_1": {"content": "I communicate with the Accounting Officer regarding, among other matters, the planned scope", "page": 9, "level": 2}}], "page": 9, "document_name": "MWTS Report of Auditor General 2019", "type": "heading"}}, {"content": "I also provide the Accounting Officer with a statement that I have complied with relevant", "metadata": {"headings": [{"headings_0": {"content": "I also provide the Accounting Officer with a statement that I have complied with relevant", "page": 9, "level": 2}}, {"headings_1": {"content": "internal control that I identify during my audit.", "page": 9, "level": 2}}], "page": 9, "document_name": "MWTS Report of Auditor General 2019", "type": "heading"}}, {"content": "ethical requirements regarding independence, and to communicate with them all relationships and other matters that may reasonably be thought to bear on my independence, and where applicable, related safeguards.", "metadata": {"headings": [{"headings_0": {"content": "I also provide the Accounting Officer with a statement that I have complied with relevant", "page": 9, "level": 2}}, {"headings_1": {"content": "internal control that I identify during my audit.", "page": 9, "level": 2}}], "page": 9, "document_name": "MWTS Report of Auditor General 2019", "type": "paragraph"}}, {"content": "From the matters communicated with the Accounting Officer, I determine those matters that", "metadata": {"headings": [{"headings_0": {"content": "From the matters communicated with the Accounting Officer, I determine those matters that", "page": 9, "level": 2}}, {"headings_1": {"content": "I also provide the Accounting Officer with a statement that I have complied with relevant", "page": 9, "level": 2}}], "page": 9, "document_name": "MWTS Report of Auditor General 2019", "type": "heading"}}, {"content": "were of most significance in the audit of the financial statements of the current period and are therefore the key audit matters. I describe these matters in my auditor\u2019s report unless law or regulation precludes public disclosure about the matter or when, in extremely rare", "metadata": {"headings": [{"headings_0": {"content": "From the matters communicated with the Accounting Officer, I determine those matters that", "page": 9, "level": 2}}, {"headings_1": {"content": "I also provide the Accounting Officer with a statement that I have complied with relevant", "page": 9, "level": 2}}], "page": 9, "document_name": "MWTS Report of Auditor General 2019", "type": "paragraph"}}, {"content": "circumstances, I determine that a matter should not be communicated in my report because", "metadata": {"headings": [{"headings_0": {"content": "circumstances, I determine that a matter should not be communicated in my report because", "page": 9, "level": 2}}, {"headings_1": {"content": "From the matters communicated with the Accounting Officer, I determine those matters that", "page": 9, "level": 2}}], "page": 9, "document_name": "MWTS Report of Auditor General 2019", "type": "heading"}}, {"content": "the adverse consequences of doing so would reasonably be expected to outweigh the public interest benefits of such communication.", "metadata": {"headings": [{"headings_0": {"content": "circumstances, I determine that a matter should not be communicated in my report because", "page": 9, "level": 2}}, {"headings_1": {"content": "From the matters communicated with the Accounting Officer, I determine those matters that", "page": 9, "level": 2}}], "page": 9, "document_name": "MWTS Report of Auditor General 2019", "type": "paragraph"}}, {"content": "Other Reporting Responsibilities", "metadata": {"headings": [{"headings_0": {"content": "Other Reporting Responsibilities", "page": 9, "level": 5}}, {"headings_1": {"content": "circumstances, I determine that a matter should not be communicated in my report because", "page": 9, "level": 2}}], "page": 9, "document_name": "MWTS Report of Auditor General 2019", "type": "heading"}}, {"content": "In accordance with Section 19 (1) of the National Audit Act, 2008, I report to you, based on my work described on the audit of Financial Statements, that; except for the matters raised in compliance with legislation section below, and whose effect has been considered in forming my \nopinion on financial statements, the activities, financial transactions and information reflected in the financial statements that have come to my notice during the audit, are in all material respects, in compliance with the authorities which govern them.", "metadata": {"headings": [{"headings_0": {"content": "Other Reporting Responsibilities", "page": 9, "level": 5}}, {"headings_1": {"content": "circumstances, I determine that a matter should not be communicated in my report because", "page": 9, "level": 2}}, [{"headings_0": {"content": "Other Reporting Responsibilities", "page": 9, "level": 5}}, {"headings_1": {"content": "circumstances, I determine that a matter should not be communicated in my report because", "page": 9, "level": 2}}]], "page": 9, "document_name": "MWTS Report of Auditor General 2019", "type": "paragraph"}}, {"content": "Report on the Audit of Compliance with Legislation", "metadata": {"headings": [{"headings_0": {"content": "Report on the Audit of Compliance with Legislation", "page": 10, "level": 5}}, {"headings_1": {"content": "Other Reporting Responsibilities", "page": 9, "level": 5}}], "page": 10, "document_name": "MWTS Report of Auditor General 2019", "type": "heading"}}, {"content": "The material findings in respect of the compliance criteria for the applicable subject matters", "metadata": {"headings": [{"headings_0": {"content": "The material findings in respect of the compliance criteria for the applicable subject matters", "page": 10, "level": 2}}, {"headings_1": {"content": "Report on the Audit of Compliance with Legislation", "page": 10, "level": 5}}], "page": 10, "document_name": "MWTS Report of Auditor General 2019", "type": "heading"}}, {"content": "are as follows;", "metadata": {"headings": [{"headings_0": {"content": "The material findings in respect of the compliance criteria for the applicable subject matters", "page": 10, "level": 2}}, {"headings_1": {"content": "Report on the Audit of Compliance with Legislation", "page": 10, "level": 5}}], "page": 10, "document_name": "MWTS Report of Auditor General 2019", "type": "paragraph"}}, {"content": "3.0 Engineering Audit of a Selected Sample of Road and Bridge Projects implemented by the Ministry of Works and Transport during the Financial Year 2018/19", "metadata": {"headings": [{"headings_0": {"content": "3.0 Engineering Audit of a Selected Sample of Road and Bridge Projects implemented by the Ministry of Works and Transport during the Financial Year 2018/19", "page": 10, "level": 5}}, {"headings_1": {"content": "The material findings in respect of the compliance criteria for the applicable subject matters", "page": 10, "level": 2}}], "page": 10, "document_name": "MWTS Report of Auditor General 2019", "type": "heading"}}, {"content": "During the financial year 2018/19, the Ministry of Works and Transport (MoWT) implemented 155 public works projects whose contracts amounted to", "metadata": {"headings": [{"headings_0": {"content": "3.0 Engineering Audit of a Selected Sample of Road and Bridge Projects implemented by the Ministry of Works and Transport during the Financial Year 2018/19", "page": 10, "level": 5}}, {"headings_1": {"content": "The material findings in respect of the compliance criteria for the applicable subject matters", "page": 10, "level": 2}}], "page": 10, "document_name": "MWTS Report of Auditor General 2019", "type": "paragraph"}}, {"content": "UGX.1,652,739,749,464. The OAG undertook technical audits on a sample of fourteen (14) projects worth UGX 27,195,600,966 representing 1.64% of the total value of the", "metadata": {"headings": [{"headings_0": {"content": "UGX.1,652,739,749,464. The OAG undertook technical audits on a sample of fourteen (14) projects worth UGX 27,195,600,966 representing 1.64% of the total value of the", "page": 10, "level": 4}}, {"headings_1": {"content": "3.0 Engineering Audit of a Selected Sample of Road and Bridge Projects implemented by the Ministry of Works and Transport during the Financial Year 2018/19", "page": 10, "level": 5}}], "page": 10, "document_name": "MWTS Report of Auditor General 2019", "type": "heading"}}, {"content": "projects.", "metadata": {"headings": [{"headings_0": {"content": "UGX.1,652,739,749,464. The OAG undertook technical audits on a sample of fourteen (14) projects worth UGX 27,195,600,966 representing 1.64% of the total value of the", "page": 10, "level": 4}}, {"headings_1": {"content": "3.0 Engineering Audit of a Selected Sample of Road and Bridge Projects implemented by the Ministry of Works and Transport during the Financial Year 2018/19", "page": 10, "level": 5}}], "page": 10, "document_name": "MWTS Report of Auditor General 2019", "type": "paragraph"}}, {"content": "The projects consisted of eleven road construction/rehabilitation projects, of which six", "metadata": {"headings": [{"headings_0": {"content": "The projects consisted of eleven road construction/rehabilitation projects, of which six", "page": 10, "level": 2}}, {"headings_1": {"content": "UGX.1,652,739,749,464. The OAG undertook technical audits on a sample of fourteen (14) projects worth UGX 27,195,600,966 representing 1.64% of the total value of the", "page": 10, "level": 4}}], "page": 10, "document_name": "MWTS Report of Auditor General 2019", "type": "heading"}}, {"content": "were under the road interconnectivity program, one from the urban roads sealing", "metadata": {"headings": [{"headings_0": {"content": "The projects consisted of eleven road construction/rehabilitation projects, of which six", "page": 10, "level": 2}}, {"headings_1": {"content": "UGX.1,652,739,749,464. The OAG undertook technical audits on a sample of fourteen (14) projects worth UGX 27,195,600,966 representing 1.64% of the total value of the", "page": 10, "level": 4}}], "page": 10, "document_name": "MWTS Report of Auditor General 2019", "type": "paragraph"}}, {"content": "program while four were under the Low Cost Sealing (LCS) program. In addition, three bridge projects of which one is a swamp crossing were assessed. The list of projects", "metadata": {"headings": [{"headings_0": {"content": "program while four were under the Low Cost Sealing (LCS) program. In addition, three bridge projects of which one is a swamp crossing were assessed. The list of projects", "page": 10, "level": 4}}, {"headings_1": {"content": "The projects consisted of eleven road construction/rehabilitation projects, of which six", "page": 10, "level": 2}}], "page": 10, "document_name": "MWTS Report of Auditor General 2019", "type": "heading"}}, {"content": "audited is presented below;", "metadata": {"headings": [{"headings_0": {"content": "program while four were under the Low Cost Sealing (LCS) program. In addition, three bridge projects of which one is a swamp crossing were assessed. The list of projects", "page": 10, "level": 4}}, {"headings_1": {"content": "The projects consisted of eleven road construction/rehabilitation projects, of which six", "page": 10, "level": 2}}], "page": 10, "document_name": "MWTS Report of Auditor General 2019", "type": "paragraph"}}, {"content": [["1", "Bong Cao-Corner Boroboro Road (7.1km), Awiirao Primary School - Otai Village Banya Parish Road Section (3km) includes Swamp Filling, Abongo Rwot Corner Pajero Road (4.0Km) including Swamp Raising and Barjwinya - Barobogo - Acwao - Ayago Boarder (5.9km); Total length = 20.0km", "M/s Akaaba Enterprises Ltd", "819,802,640"], ["2", "Nfasha - Kigunguzo - Rwabahondame Road (8.0km) and Kitagata - Mushanje Road (3.5km); Total Length = 11.5km", "M/s Destiny Civil Engineering Ltd.", "905,192,042"], ["3", "Bulucheke - Muchomu - Nyende Road (8.4km)", "M/s Gadi (U) Ltd", "1,041,634,380"], ["4", "Kizungu Rise in Nyamwamba division (0.6km), Mariseri road in Nyamwamba division (0.5km), Mumbuzi-Basecamp road (1.5km), Nyamwamba west road (0.5km), Mumbuzi 2 (0.1km), Nyakasanga Upper (1.0km), Mutanywana road in Central division (1.8km), Kidodo road (1.2km) and Land fill road (0.9km) (Total Length =8.1 km)", "M/s Suleigh Engineering Ltd", "757,626,373"], ["5", "Runga - Waaki - Butiaba (19.2km)", "M/s Saed Technical Services Ltd", "1,199,844,060"], ["6", "Akura Health Centre II \u2013 Agoro- Atiriglwo- Okwalo Moko Market Road (6.9km), J B Odwee Road (1.1km) and Okello Field Marshall Road (1.0km); Total length = 9.0km", "M/s Buwekula Mixed Farm Ltd", "385,706,600"]], "metadata": {"headings": [{"headings_0": {"content": "program while four were under the Low Cost Sealing (LCS) program. In addition, three bridge projects of which one is a swamp crossing were assessed. The list of projects", "page": 10, "level": 4}}, {"headings_1": {"content": "The projects consisted of eleven road construction/rehabilitation projects, of which six", "page": 10, "level": 2}}], "page": 10, "document_name": "MWTS Report of Auditor General 2019", "columns": ["S/No", "Project", "Contractor", "Total Contract Sum"], "type": "table"}}, {"content": [["7", "Low cost sealing of Kisozi - Nawanyago road section A (4.0 Km)", "M/s Rema (U) Ltd", "2,915,000,256"], ["8", "Low cost sealing of Nyaruzigati - Kyapa - Kitabu road section B (5.7 Km)", "M/s Pehan Construction Ltd", "3,652,948,656"], ["9", "Low cost sealing of Kisozi - Nawanyago road section B (4.60 Km)", "M/s Mogen EnterprisesLtd", "2,894,695,524"], ["10", "Low cost sealing of Nyaruzigati - Kyapa - Kitabu road section A (5Km)", "M/S Remmy Technical Services Ltd", "2,597,432,711"], ["11", "Upgrading of Access Road to Busoga College Mwiri 3.1km", "Multiplex", "4,200,000,000"], ["12", "Gem Farm Bridge", "Marvel Contractors & Road Maintenance Ltd", "1,678,055,000"], ["13", "Kisaigi Bridge", "M/s Juco Logistics Ltd", "2,902,578,290"], ["14", "Kabindula Swamp Crossing", "M/s Shattaman Contractors (U) Ltd", "1,245,084,434"], ["**TOTAL**", null, null, "**27,195,600,966**"]], "metadata": {"headings": [{"headings_0": {"content": "program while four were under the Low Cost Sealing (LCS) program. In addition, three bridge projects of which one is a swamp crossing were assessed. The list of projects", "page": 10, "level": 4}}, {"headings_1": {"content": "The projects consisted of eleven road construction/rehabilitation projects, of which six", "page": 10, "level": 2}}], "page": 11, "document_name": "MWTS Report of Auditor General 2019", "columns": ["S/No", "Project", "Contractor", "Total Contract Sum"], "type": "table"}}, {"content": "Below is a summary of key audit findings. Details including the management responses", "metadata": {"headings": [{"headings_0": {"content": "Below is a summary of key audit findings. Details including the management responses", "page": 11, "level": 2}}, {"headings_1": {"content": "program while four were under the Low Cost Sealing (LCS) program. In addition, three bridge projects of which one is a swamp crossing were assessed. The list of projects", "page": 10, "level": 4}}], "page": 11, "document_name": "MWTS Report of Auditor General 2019", "type": "heading"}}, {"content": "and recommendations can be obtained in the detailed technical report which was issued separately and forms an integral part of this report.", "metadata": {"headings": [{"headings_0": {"content": "Below is a summary of key audit findings. Details including the management responses", "page": 11, "level": 2}}, {"headings_1": {"content": "program while four were under the Low Cost Sealing (LCS) program. In addition, three bridge projects of which one is a swamp crossing were assessed. The list of projects", "page": 10, "level": 4}}], "page": 11, "document_name": "MWTS Report of Auditor General 2019", "type": "paragraph"}}, {"content": "3.1.1 Planning and Design (i) Inadequate Feasibility Studies", "metadata": {"headings": [{"headings_0": {"content": "3.1.1 Planning and Design (i) Inadequate Feasibility Studies", "page": 11, "level": 5}}, {"headings_1": {"content": "Below is a summary of key audit findings. Details including the management responses", "page": 11, "level": 2}}], "page": 11, "document_name": "MWTS Report of Auditor General 2019", "type": "heading"}}, {"content": "It was observed that on the projects of the upgrading of the access road to Busoga", "metadata": {"headings": [{"headings_0": {"content": "3.1.1 Planning and Design (i) Inadequate Feasibility Studies", "page": 11, "level": 5}}, {"headings_1": {"content": "Below is a summary of key audit findings. Details including the management responses", "page": 11, "level": 2}}], "page": 11, "document_name": "MWTS Report of Auditor General 2019", "type": "paragraph"}}, {"content": "College Mwiri and rehabilitation of Bulucheke-Muchomo-Nyende Road, there was a", "metadata": {"headings": [{"headings_0": {"content": "College Mwiri and rehabilitation of Bulucheke-Muchomo-Nyende Road, there was a", "page": 11, "level": 2}}, {"headings_1": {"content": "3.1.1 Planning and Design (i) Inadequate Feasibility Studies", "page": 11, "level": 5}}], "page": 11, "document_name": "MWTS Report of Auditor General 2019", "type": "heading"}}, {"content": "substantial increase in the quantities of some of the items implemented (as shown in the table below) which is indicative of inadequate feasibility studies during the planning and design phase.", "metadata": {"headings": [{"headings_0": {"content": "College Mwiri and rehabilitation of Bulucheke-Muchomo-Nyende Road, there was a", "page": 11, "level": 2}}, {"headings_1": {"content": "3.1.1 Planning and Design (i) Inadequate Feasibility Studies", "page": 11, "level": 5}}], "page": 11, "document_name": "MWTS Report of Auditor General 2019", "type": "paragraph"}}, {"content": [["1", "Rehabilitation/Upgrading of the Access Road(3.1km) to Busoga College Mwiri in Jinja and Paving the Parking Area at Central Materials Laboratory in Kireka Kampala", "Cut to Spoil", "561%"], [null, null, "Imported Subgrade Fill", "163.2%"], [null, null, "Stone Pitching", "31.2%"], ["2", "Rehabilitation of Bulucheke- Muchomo-Nyende Road", "Common excavation or cut to spoil of soft material", "161%"], [null, null, "Rock excavation or cut to spoil in rock", "2,456%"], [null, null, "Fill as instructed by the engineer", "197%"]], "metadata": {"headings": [{"headings_0": {"content": "College Mwiri and rehabilitation of Bulucheke-Muchomo-Nyende Road, there was a", "page": 11, "level": 2}}, {"headings_1": {"content": "3.1.1 Planning and Design (i) Inadequate Feasibility Studies", "page": 11, "level": 5}}], "page": 11, "document_name": "MWTS Report of Auditor General 2019", "columns": ["S/No", "Project", "Item", "% Increase"], "type": "table"}}, {"content": "It was further observed that for the construction of Kisaigi Bridge in Kakumiro District,", "metadata": {"headings": [{"headings_0": {"content": "It was further observed that for the construction of Kisaigi Bridge in Kakumiro District,", "page": 11, "level": 2}}, {"headings_1": {"content": "College Mwiri and rehabilitation of Bulucheke-Muchomo-Nyende Road, there was a", "page": 11, "level": 2}}], "page": 11, "document_name": "MWTS Report of Auditor General 2019", "type": "heading"}}, {"content": "the design of the project was changed majorly from 15m to 17m span due to the", "metadata": {"headings": [{"headings_0": {"content": "It was further observed that for the construction of Kisaigi Bridge in Kakumiro District,", "page": 11, "level": 2}}, {"headings_1": {"content": "College Mwiri and rehabilitation of Bulucheke-Muchomo-Nyende Road, there was a", "page": 11, "level": 2}}], "page": 11, "document_name": "MWTS Report of Auditor General 2019", "type": "paragraph"}}, {"content": "widening of the river banks. This implies that feasibility studies were insufficient during the design process. I advised the Accounting Officer to ensure that for future projects", "metadata": {"headings": [{"headings_0": {"content": "widening of the river banks. This implies that feasibility studies were insufficient during the design process. I advised the Accounting Officer to ensure that for future projects", "page": 11, "level": 4}}, {"headings_1": {"content": "It was further observed that for the construction of Kisaigi Bridge in Kakumiro District,", "page": 11, "level": 2}}], "page": 11, "document_name": "MWTS Report of Auditor General 2019", "type": "heading"}}, {"content": "and especially for projects in hilly terrain, feasibility studies are properly undertaken so as to avoid a substantial increase in quantities of executed items.", "metadata": {"headings": [{"headings_0": {"content": "widening of the river banks. This implies that feasibility studies were insufficient during the design process. I advised the Accounting Officer to ensure that for future projects", "page": 11, "level": 4}}, {"headings_1": {"content": "It was further observed that for the construction of Kisaigi Bridge in Kakumiro District,", "page": 11, "level": 2}}], "page": 11, "document_name": "MWTS Report of Auditor General 2019", "type": "paragraph"}}, {"content": "(ii) The omission of Essential Work Items", "metadata": {"headings": [{"headings_0": {"content": "(ii) The omission of Essential Work Items", "page": 12, "level": 5}}, {"headings_1": {"content": "widening of the river banks. This implies that feasibility studies were insufficient during the design process. I advised the Accounting Officer to ensure that for future projects", "page": 11, "level": 4}}], "page": 12, "document_name": "MWTS Report of Auditor General 2019", "type": "heading"}}, {"content": "Essential items such as speed control infrastructure, stone pitching and river training", "metadata": {"headings": [{"headings_0": {"content": "(ii) The omission of Essential Work Items", "page": 12, "level": 5}}, {"headings_1": {"content": "widening of the river banks. This implies that feasibility studies were insufficient during the design process. I advised the Accounting Officer to ensure that for future projects", "page": 11, "level": 4}}], "page": 12, "document_name": "MWTS Report of Auditor General 2019", "type": "paragraph"}}, {"content": "were noted to have been omitted on the low cost sealing projects for Kisozi \u2013 Nawanyago Road Sections A and B while Left Hand Side (LHS) road edge protection, and guard rails were not provided for in the contract for rehabilitation of the Access Road to Busoga College Mwiri. I advised the Accounting Officer to ensure that the omitted work items are executed", "metadata": {"headings": [{"headings_0": {"content": "were noted to have been omitted on the low cost sealing projects for Kisozi \u2013 Nawanyago Road Sections A and B while Left Hand Side (LHS) road edge protection, and guard rails were not provided for in the contract for rehabilitation of the Access Road to Busoga College Mwiri. I advised the Accounting Officer to ensure that the omitted work items are executed", "page": 12, "level": 4}}, {"headings_1": {"content": "(ii) The omission of Essential Work Items", "page": 12, "level": 5}}], "page": 12, "document_name": "MWTS Report of Auditor General 2019", "type": "heading"}}, {"content": "and for future projects, detailed planning is undertaken to ensure that all items are catered for in the contract.", "metadata": {"headings": [{"headings_0": {"content": "were noted to have been omitted on the low cost sealing projects for Kisozi \u2013 Nawanyago Road Sections A and B while Left Hand Side (LHS) road edge protection, and guard rails were not provided for in the contract for rehabilitation of the Access Road to Busoga College Mwiri. I advised the Accounting Officer to ensure that the omitted work items are executed", "page": 12, "level": 4}}, {"headings_1": {"content": "(ii) The omission of Essential Work Items", "page": 12, "level": 5}}], "page": 12, "document_name": "MWTS Report of Auditor General 2019", "type": "paragraph"}}, {"content": "(iii) Preparation of BoQ\u2019s for Low Cost Sealing Projects", "metadata": {"headings": [{"headings_0": {"content": "(iii) Preparation of BoQ\u2019s for Low Cost Sealing Projects", "page": 12, "level": 5}}, {"headings_1": {"content": "were noted to have been omitted on the low cost sealing projects for Kisozi \u2013 Nawanyago Road Sections A and B while Left Hand Side (LHS) road edge protection, and guard rails were not provided for in the contract for rehabilitation of the Access Road to Busoga College Mwiri. I advised the Accounting Officer to ensure that the omitted work items are executed", "page": 12, "level": 4}}], "page": 12, "document_name": "MWTS Report of Auditor General 2019", "type": "heading"}}, {"content": "Review of the BoQs prepared for the low cost sealing projects indicated that a number of items included within the BoQ were not aligned to the specifications with regards to", "metadata": {"headings": [{"headings_0": {"content": "Review of the BoQs prepared for the low cost sealing projects indicated that a number of items included within the BoQ were not aligned to the specifications with regards to", "page": 12, "level": 4}}, {"headings_1": {"content": "(iii) Preparation of BoQ\u2019s for Low Cost Sealing Projects", "page": 12, "level": 5}}], "page": 12, "document_name": "MWTS Report of Auditor General 2019", "type": "heading"}}, {"content": "the numbering and units of measurement for example; clearing and grubbing, preparation of the roadbed whose units were linear meters instead of cubic meters.", "metadata": {"headings": [{"headings_0": {"content": "Review of the BoQs prepared for the low cost sealing projects indicated that a number of items included within the BoQ were not aligned to the specifications with regards to", "page": 12, "level": 4}}, {"headings_1": {"content": "(iii) Preparation of BoQ\u2019s for Low Cost Sealing Projects", "page": 12, "level": 5}}], "page": 12, "document_name": "MWTS Report of Auditor General 2019", "type": "paragraph"}}, {"content": "Further, it was established that a number of items that are specified as non-separately measurable/payable items within the specifications had been included in the BoQs. These included; restoration of borrow pits, Construction of access roads to quarry sites including their maintenance throughout the working period, Preparation of quarry Sites", "metadata": {"headings": [{"headings_0": {"content": "Further, it was established that a number of items that are specified as non-separately measurable/payable items within the specifications had been included in the BoQs. These included; restoration of borrow pits, Construction of access roads to quarry sites including their maintenance throughout the working period, Preparation of quarry Sites", "page": 12, "level": 4}}, {"headings_1": {"content": "Review of the BoQs prepared for the low cost sealing projects indicated that a number of items included within the BoQ were not aligned to the specifications with regards to", "page": 12, "level": 4}}], "page": 12, "document_name": "MWTS Report of Auditor General 2019", "type": "heading"}}, {"content": "consisting of clearing vegetation and removing topsoil.  \nThe Accounting Officer explained that the specifications for Low volume roads were", "metadata": {"headings": [{"headings_0": {"content": "Further, it was established that a number of items that are specified as non-separately measurable/payable items within the specifications had been included in the BoQs. These included; restoration of borrow pits, Construction of access roads to quarry sites including their maintenance throughout the working period, Preparation of quarry Sites", "page": 12, "level": 4}}, {"headings_1": {"content": "Review of the BoQs prepared for the low cost sealing projects indicated that a number of items included within the BoQ were not aligned to the specifications with regards to", "page": 12, "level": 4}}], "page": 12, "document_name": "MWTS Report of Auditor General 2019", "type": "paragraph"}}, {"content": "developed and eventually approved in 2018 after the BoQs of these contracts had been prepared. However, all BoQs for new projects shall be aligned with the General", "metadata": {"headings": [{"headings_0": {"content": "developed and eventually approved in 2018 after the BoQs of these contracts had been prepared. However, all BoQs for new projects shall be aligned with the General", "page": 12, "level": 4}}, {"headings_1": {"content": "Further, it was established that a number of items that are specified as non-separately measurable/payable items within the specifications had been included in the BoQs. These included; restoration of borrow pits, Construction of access roads to quarry sites including their maintenance throughout the working period, Preparation of quarry Sites", "page": 12, "level": 4}}], "page": 12, "document_name": "MWTS Report of Auditor General 2019", "type": "heading"}}, {"content": "Specification for low volume roads.", "metadata": {"headings": [{"headings_0": {"content": "developed and eventually approved in 2018 after the BoQs of these contracts had been prepared. However, all BoQs for new projects shall be aligned with the General", "page": 12, "level": 4}}, {"headings_1": {"content": "Further, it was established that a number of items that are specified as non-separately measurable/payable items within the specifications had been included in the BoQs. These included; restoration of borrow pits, Construction of access roads to quarry sites including their maintenance throughout the working period, Preparation of quarry Sites", "page": 12, "level": 4}}], "page": 12, "document_name": "MWTS Report of Auditor General 2019", "type": "paragraph"}}, {"content": "I advised the Accounting Officer to put in place measures to ensure that BoQs", "metadata": {"headings": [{"headings_0": {"content": "I advised the Accounting Officer to put in place measures to ensure that BoQs", "page": 12, "level": 2}}, {"headings_1": {"content": "developed and eventually approved in 2018 after the BoQs of these contracts had been prepared. However, all BoQs for new projects shall be aligned with the General", "page": 12, "level": 4}}], "page": 12, "document_name": "MWTS Report of Auditor General 2019", "type": "heading"}}, {"content": "prepared are aligned to the specifications of the respective work in terms of units of measurements and numbering.", "metadata": {"headings": [{"headings_0": {"content": "I advised the Accounting Officer to put in place measures to ensure that BoQs", "page": 12, "level": 2}}, {"headings_1": {"content": "developed and eventually approved in 2018 after the BoQs of these contracts had been prepared. However, all BoQs for new projects shall be aligned with the General", "page": 12, "level": 4}}], "page": 12, "document_name": "MWTS Report of Auditor General 2019", "type": "paragraph"}}, {"content": "3.1.2 Progress of Works", "metadata": {"headings": [{"headings_0": {"content": "3.1.2 Progress of Works", "page": 12, "level": 5}}, {"headings_1": {"content": "I advised the Accounting Officer to put in place measures to ensure that BoQs", "page": 12, "level": 2}}], "page": 12, "document_name": "MWTS Report of Auditor General 2019", "type": "heading"}}, {"content": "Of the fourteen (14) projects assessed, five (5) projects were found to have been", "metadata": {"headings": [{"headings_0": {"content": "Of the fourteen (14) projects assessed, five (5) projects were found to have been", "page": 12, "level": 2}}, {"headings_1": {"content": "3.1.2 Progress of Works", "page": 12, "level": 5}}], "page": 12, "document_name": "MWTS Report of Auditor General 2019", "type": "heading"}}, {"content": "completed within the contractual timelines, seven (7) had been delayed; one (1) was still on-going within the extended period but was lagging behind schedule while works for one (1) had been suspended. The Accounting Officer indicated that liquidated damages shall be charged to all contractors who fail to complete the works within the contractual timelines.  \nI advised the Accounting Officer to institute a comprehensive investigation into the causes of delays of completion of works and set up the appropriate remedial measures.", "metadata": {"headings": [{"headings_0": {"content": "Of the fourteen (14) projects assessed, five (5) projects were found to have been", "page": 12, "level": 2}}, {"headings_1": {"content": "3.1.2 Progress of Works", "page": 12, "level": 5}}], "page": 12, "document_name": "MWTS Report of Auditor General 2019", "type": "paragraph"}}, {"content": "3.1.3 Unjustified Extensions of Time", "metadata": {"headings": [{"headings_0": {"content": "3.1.3 Unjustified Extensions of Time", "page": 12, "level": 5}}, {"headings_1": {"content": "Of the fourteen (14) projects assessed, five (5) projects were found to have been", "page": 12, "level": 2}}], "page": 12, "document_name": "MWTS Report of Auditor General 2019", "type": "heading"}}, {"content": "It was noted that on six (6) of the fourteen projects, extension of times was granted", "metadata": {"headings": [{"headings_0": {"content": "3.1.3 Unjustified Extensions of Time", "page": 12, "level": 5}}, {"headings_1": {"content": "Of the fourteen (14) projects assessed, five (5) projects were found to have been", "page": 12, "level": 2}}], "page": 12, "document_name": "MWTS Report of Auditor General 2019", "type": "paragraph"}}, {"content": "to the contractors due to inclement weather. However, it is the opinion of the audit", "metadata": {"headings": [{"headings_0": {"content": "to the contractors due to inclement weather. However, it is the opinion of the audit", "page": 12, "level": 2}}, {"headings_1": {"content": "3.1.3 Unjustified Extensions of Time", "page": 12, "level": 5}}], "page": 12, "document_name": "MWTS Report of Auditor General 2019", "type": "heading"}}, {"content": "that the extension of time granted was unjustified because;", "metadata": {"headings": [{"headings_0": {"content": "to the contractors due to inclement weather. However, it is the opinion of the audit", "page": 12, "level": 2}}, {"headings_1": {"content": "3.1.3 Unjustified Extensions of Time", "page": 12, "level": 5}}], "page": 12, "document_name": "MWTS Report of Auditor General 2019", "type": "paragraph"}}, {"content": "(i) The extension of time arising from the heavy rainfall was not computed as per", "metadata": {"headings": [{"headings_0": {"content": "(i) The extension of time arising from the heavy rainfall was not computed as per", "page": 12, "level": 4}}, {"headings_1": {"content": "to the contractors due to inclement weather. However, it is the opinion of the audit", "page": 12, "level": 2}}], "page": 12, "document_name": "MWTS Report of Auditor General 2019", "type": "heading"}}, {"content": "the procedures set out in section 1229 of the general specifications for road and bridge works and there was no authenticated rainfall data provided by the contractor.", "metadata": {"headings": [{"headings_0": {"content": "(i) The extension of time arising from the heavy rainfall was not computed as per", "page": 12, "level": 4}}, {"headings_1": {"content": "to the contractors due to inclement weather. However, it is the opinion of the audit", "page": 12, "level": 2}}], "page": 12, "document_name": "MWTS Report of Auditor General 2019", "type": "paragraph"}}, {"content": "(ii) There was no evidence of consideration of the performance of the contractor in", "metadata": {"headings": [{"headings_0": {"content": "(ii) There was no evidence of consideration of the performance of the contractor in", "page": 12, "level": 4}}, {"headings_1": {"content": "(i) The extension of time arising from the heavy rainfall was not computed as per", "page": 12, "level": 4}}], "page": 12, "document_name": "MWTS Report of Auditor General 2019", "type": "heading"}}, {"content": "the assessment of his consideration for the extension of time.", "metadata": {"headings": [{"headings_0": {"content": "(ii) There was no evidence of consideration of the performance of the contractor in", "page": 12, "level": 4}}, {"headings_1": {"content": "(i) The extension of time arising from the heavy rainfall was not computed as per", "page": 12, "level": 4}}], "page": 12, "document_name": "MWTS Report of Auditor General 2019", "type": "paragraph"}}, {"content": "(iii) The computation of extension of time on two of the projects took into", "metadata": {"headings": [{"headings_0": {"content": "(iii) The computation of extension of time on two of the projects took into", "page": 12, "level": 2}}, {"headings_1": {"content": "(ii) There was no evidence of consideration of the performance of the contractor in", "page": 12, "level": 4}}], "page": 12, "document_name": "MWTS Report of Auditor General 2019", "type": "heading"}}, {"content": "consideration the same months when the contractor was off site.", "metadata": {"headings": [{"headings_0": {"content": "(iii) The computation of extension of time on two of the projects took into", "page": 12, "level": 2}}, {"headings_1": {"content": "(ii) There was no evidence of consideration of the performance of the contractor in", "page": 12, "level": 4}}], "page": 12, "document_name": "MWTS Report of Auditor General 2019", "type": "paragraph"}}, {"content": "As a result of the unjustified extension of time, UGX.178,014,445.57 was forfeited by the Ministry in liquidated damages as detailed below;", "metadata": {"headings": [{"headings_0": {"content": "As a result of the unjustified extension of time, UGX.178,014,445.57 was forfeited by the Ministry in liquidated damages as detailed below;", "page": 13, "level": 4}}, {"headings_1": {"content": "(iii) The computation of extension of time on two of the projects took into", "page": 12, "level": 2}}], "page": 13, "document_name": "MWTS Report of Auditor General 2019", "type": "heading"}}, {"content": [["Rehabilitation of roads in Rubanda District", "905,192,042", "452,596", "60", "27,155,761.26"], ["Rehabilitation of roads in Alebtong District", "385,706,600", "192,853", "30", "5,785,599.00"], ["Rehabilitation of roads in Lira South", "819,802,640", "409,901", "40", "16,396,052.80"], ["Low cost sealing of Nyaruzigati - Kyapa - Kitabu road section A (5Km)", "2,597,432,711", "1,298,716", "30", "38,961,490.67"], ["Low cost sealing of Nyaruzigati - Kyapa - Kitabu road section B (5.7Km)", "3,652,948,656", "1,826,474", "16", "29,223,589.25"], ["Construction of Kisaigi Bridge", "1,512,298,815", "756,149", "80", "60,491,952.60"], ["**Total**", "", "", "", "**178,014,445.57**"]], "metadata": {"headings": [{"headings_0": {"content": "As a result of the unjustified extension of time, UGX.178,014,445.57 was forfeited by the Ministry in liquidated damages as detailed below;", "page": 13, "level": 4}}, {"headings_1": {"content": "(iii) The computation of extension of time on two of the projects took into", "page": 12, "level": 2}}], "page": 13, "document_name": "MWTS Report of Auditor General 2019", "columns": ["Project", "Contract Sum (UGX)", "Damages per Day", "No of Days", "Liquidated Damages (UGX)"], "type": "table"}}, {"content": "The Accounting Officer indicated that for future projects, extension of time arising from", "metadata": {"headings": [{"headings_0": {"content": "The Accounting Officer indicated that for future projects, extension of time arising from", "page": 13, "level": 2}}, {"headings_1": {"content": "As a result of the unjustified extension of time, UGX.178,014,445.57 was forfeited by the Ministry in liquidated damages as detailed below;", "page": 13, "level": 4}}], "page": 13, "document_name": "MWTS Report of Auditor General 2019", "type": "heading"}}, {"content": "inclement rainfall shall be computed based on the formulae provided in the general specifications for road and bridge works.", "metadata": {"headings": [{"headings_0": {"content": "The Accounting Officer indicated that for future projects, extension of time arising from", "page": 13, "level": 2}}, {"headings_1": {"content": "As a result of the unjustified extension of time, UGX.178,014,445.57 was forfeited by the Ministry in liquidated damages as detailed below;", "page": 13, "level": 4}}], "page": 13, "document_name": "MWTS Report of Auditor General 2019", "type": "paragraph"}}, {"content": "I advised the Accounting Officer to put in place measures to ensure that extension of", "metadata": {"headings": [{"headings_0": {"content": "I advised the Accounting Officer to put in place measures to ensure that extension of", "page": 13, "level": 2}}, {"headings_1": {"content": "The Accounting Officer indicated that for future projects, extension of time arising from", "page": 13, "level": 2}}], "page": 13, "document_name": "MWTS Report of Auditor General 2019", "type": "heading"}}, {"content": "time arising from inclement rainfall is always computed as per the procedures set out in the specifications and the requisite authenticated documentation forms the basis for this computation. \n3.1.4 Delayed Submission of Performance Guarantees", "metadata": {"headings": [{"headings_0": {"content": "I advised the Accounting Officer to put in place measures to ensure that extension of", "page": 13, "level": 2}}, {"headings_1": {"content": "The Accounting Officer indicated that for future projects, extension of time arising from", "page": 13, "level": 2}}, [{"headings_0": {"content": "I advised the Accounting Officer to put in place measures to ensure that extension of", "page": 13, "level": 2}}, {"headings_1": {"content": "The Accounting Officer indicated that for future projects, extension of time arising from", "page": 13, "level": 2}}]], "page": 13, "document_name": "MWTS Report of Auditor General 2019", "type": "paragraph"}}, {"content": "Whereas the works contracts required the contractors to submit performance", "metadata": {"headings": [{"headings_0": {"content": "Whereas the works contracts required the contractors to submit performance", "page": 13, "level": 2}}, {"headings_1": {"content": "I advised the Accounting Officer to put in place measures to ensure that extension of", "page": 13, "level": 2}}], "page": 13, "document_name": "MWTS Report of Auditor General 2019", "type": "heading"}}, {"content": "guarantees within 21 days of contract signing, it was observed five (5) of the contractors delayed submission of the performance guarantees with delays ranging", "metadata": {"headings": [{"headings_0": {"content": "Whereas the works contracts required the contractors to submit performance", "page": 13, "level": 2}}, {"headings_1": {"content": "I advised the Accounting Officer to put in place measures to ensure that extension of", "page": 13, "level": 2}}], "page": 13, "document_name": "MWTS Report of Auditor General 2019", "type": "paragraph"}}, {"content": "from 33 days to 223 days. Delayed submission of performance guarantees exposes the Ministry to the risk of loss in case the contractor breaches the contract and also", "metadata": {"headings": [{"headings_0": {"content": "from 33 days to 223 days. Delayed submission of performance guarantees exposes the Ministry to the risk of loss in case the contractor breaches the contract and also", "page": 13, "level": 4}}, {"headings_1": {"content": "Whereas the works contracts required the contractors to submit performance", "page": 13, "level": 2}}], "page": 13, "document_name": "MWTS Report of Auditor General 2019", "type": "heading"}}, {"content": "constitutes a fundamental breach of contract as per clause 59.2(f).", "metadata": {"headings": [{"headings_0": {"content": "from 33 days to 223 days. Delayed submission of performance guarantees exposes the Ministry to the risk of loss in case the contractor breaches the contract and also", "page": 13, "level": 4}}, {"headings_1": {"content": "Whereas the works contracts required the contractors to submit performance", "page": 13, "level": 2}}], "page": 13, "document_name": "MWTS Report of Auditor General 2019", "type": "paragraph"}}, {"content": "The Accounting Officer explained that no payments for works were affected to any of the contractors without performance guarantees and in addition, the Ministry was", "metadata": {"headings": [{"headings_0": {"content": "The Accounting Officer explained that no payments for works were affected to any of the contractors without performance guarantees and in addition, the Ministry was", "page": 13, "level": 4}}, {"headings_1": {"content": "from 33 days to 223 days. Delayed submission of performance guarantees exposes the Ministry to the risk of loss in case the contractor breaches the contract and also", "page": 13, "level": 4}}], "page": 13, "document_name": "MWTS Report of Auditor General 2019", "type": "heading"}}, {"content": "regularly instructing the contractors to submit the performance guarantees.", "metadata": {"headings": [{"headings_0": {"content": "The Accounting Officer explained that no payments for works were affected to any of the contractors without performance guarantees and in addition, the Ministry was", "page": 13, "level": 4}}, {"headings_1": {"content": "from 33 days to 223 days. Delayed submission of performance guarantees exposes the Ministry to the risk of loss in case the contractor breaches the contract and also", "page": 13, "level": 4}}], "page": 13, "document_name": "MWTS Report of Auditor General 2019", "type": "paragraph"}}, {"content": "I advised the Accounting Officer to put in place measures to ensure that contractors", "metadata": {"headings": [{"headings_0": {"content": "I advised the Accounting Officer to put in place measures to ensure that contractors", "page": 13, "level": 2}}, {"headings_1": {"content": "The Accounting Officer explained that no payments for works were affected to any of the contractors without performance guarantees and in addition, the Ministry was", "page": 13, "level": 4}}], "page": 13, "document_name": "MWTS Report of Auditor General 2019", "type": "heading"}}, {"content": "submit performance guarantees within the stipulated contractual timelines.", "metadata": {"headings": [{"headings_0": {"content": "I advised the Accounting Officer to put in place measures to ensure that contractors", "page": 13, "level": 2}}, {"headings_1": {"content": "The Accounting Officer explained that no payments for works were affected to any of the contractors without performance guarantees and in addition, the Ministry was", "page": 13, "level": 4}}], "page": 13, "document_name": "MWTS Report of Auditor General 2019", "type": "paragraph"}}, {"content": "3.1.5 Payment/Certification for Excess Quantities", "metadata": {"headings": [{"headings_0": {"content": "3.1.5 Payment/Certification for Excess Quantities", "page": 13, "level": 5}}, {"headings_1": {"content": "I advised the Accounting Officer to put in place measures to ensure that contractors", "page": 13, "level": 2}}], "page": 13, "document_name": "MWTS Report of Auditor General 2019", "type": "heading"}}, {"content": "It was noted that on some of the projects, certifications and payments equivalent to UGX.202,288,300 had been made for quantities of works in excess of those executed. The table below shows the value of the certifications and payments made in excess of", "metadata": {"headings": [{"headings_0": {"content": "It was noted that on some of the projects, certifications and payments equivalent to UGX.202,288,300 had been made for quantities of works in excess of those executed. The table below shows the value of the certifications and payments made in excess of", "page": 13, "level": 4}}, {"headings_1": {"content": "3.1.5 Payment/Certification for Excess Quantities", "page": 13, "level": 5}}], "page": 13, "document_name": "MWTS Report of Auditor General 2019", "type": "heading"}}, {"content": "the quantities executed on various contracts.", "metadata": {"headings": [{"headings_0": {"content": "It was noted that on some of the projects, certifications and payments equivalent to UGX.202,288,300 had been made for quantities of works in excess of those executed. The table below shows the value of the certifications and payments made in excess of", "page": 13, "level": 4}}, {"headings_1": {"content": "3.1.5 Payment/Certification for Excess Quantities", "page": 13, "level": 5}}], "page": 13, "document_name": "MWTS Report of Auditor General 2019", "type": "paragraph"}}, {"content": [["1", "Rehabilitation/Upgrading of the Access Road(3.1km) to Busoga College Mwiri in Jinja", "17,486,856"], ["2", "Rehabilitation of Runga-Waaki-Butiaba road in Hoima District (19.2km)", "9,882,810"], ["3", "Rehabilitation of Bulucheke-Muchomo-Nyende Road in Bududa District (8.4km)", "22,604,400"]], "metadata": {"headings": [{"headings_0": {"content": "It was noted that on some of the projects, certifications and payments equivalent to UGX.202,288,300 had been made for quantities of works in excess of those executed. The table below shows the value of the certifications and payments made in excess of", "page": 13, "level": 4}}, {"headings_1": {"content": "3.1.5 Payment/Certification for Excess Quantities", "page": 13, "level": 5}}], "page": 13, "document_name": "MWTS Report of Auditor General 2019", "columns": ["S/N", "Project Name", "Certification/ Payment In Excess Of Executed Qty (UGX)"], "type": "table"}}, {"content": [["4", "Rehabilitation of Roads in Rubanda District", "72,037,960"], ["5", "Rehabilitation of Roads in Kasese Municipality", "56,719,560"], ["6", "Rehabilitation of Roads in Alebtong District", "0"], ["7", "Rehabilitation of roads in Lira South", "0"], ["8", "Low Cost Sealing of Selected District Roads; Lot 1: in Kasese District", "20,852,440"], ["9", "Low Cost Sealing of Selected District Roads; Lot 2: in Kasese District", "19,060,800\u202c"], ["10", "Low Cost Sealing of Selected District Roads; Lot 6: In Kamuli District.", "24,588,000"], ["11", "Low Cost Sealing of Selected District Roads; Lot 6: Kisozi \u2013 Nawanyago Road Section A (4.0km) in Kamuli District.", "0"], ["12", "Construction of Gem Farm Bailey Bridge in Atiak, Amuru District", "23,580,000"], ["13", "Construction of Kisaigi Bridge in Kakumiro District Lot 1", "90,083,300"], ["14", "Construction of Kabindula Swamp Crossing in Kyankwanzi District Lot 20", "64,037,000"], ["**TOTAL**", null, "**202,288,300**"]], "metadata": {"headings": [{"headings_0": {"content": "It was noted that on some of the projects, certifications and payments equivalent to UGX.202,288,300 had been made for quantities of works in excess of those executed. The table below shows the value of the certifications and payments made in excess of", "page": 13, "level": 4}}, {"headings_1": {"content": "3.1.5 Payment/Certification for Excess Quantities", "page": 13, "level": 5}}], "page": 14, "document_name": "MWTS Report of Auditor General 2019", "columns": ["S/N", "Project Name", "Certification/ Payment In Excess Of Executed Qty (UGX)"], "type": "table"}}, {"content": "The Accounting Officer indicated that verifications shall be undertaken and where", "metadata": {"headings": [{"headings_0": {"content": "The Accounting Officer indicated that verifications shall be undertaken and where", "page": 14, "level": 2}}, {"headings_1": {"content": "It was noted that on some of the projects, certifications and payments equivalent to UGX.202,288,300 had been made for quantities of works in excess of those executed. The table below shows the value of the certifications and payments made in excess of", "page": 13, "level": 4}}], "page": 14, "document_name": "MWTS Report of Auditor General 2019", "type": "heading"}}, {"content": "overpayments are established, the excess payment shall be recovered from the contractors\u2019 subsequent payments.", "metadata": {"headings": [{"headings_0": {"content": "The Accounting Officer indicated that verifications shall be undertaken and where", "page": 14, "level": 2}}, {"headings_1": {"content": "It was noted that on some of the projects, certifications and payments equivalent to UGX.202,288,300 had been made for quantities of works in excess of those executed. The table below shows the value of the certifications and payments made in excess of", "page": 13, "level": 4}}], "page": 14, "document_name": "MWTS Report of Auditor General 2019", "type": "paragraph"}}, {"content": "I have advised the Accounting Officer to ensure that the amounts certified and paid in", "metadata": {"headings": [{"headings_0": {"content": "I have advised the Accounting Officer to ensure that the amounts certified and paid in", "page": 14, "level": 2}}, {"headings_1": {"content": "The Accounting Officer indicated that verifications shall be undertaken and where", "page": 14, "level": 2}}], "page": 14, "document_name": "MWTS Report of Auditor General 2019", "type": "heading"}}, {"content": "excess of the quantities executed are recovered from the contractors prior to", "metadata": {"headings": [{"headings_0": {"content": "I have advised the Accounting Officer to ensure that the amounts certified and paid in", "page": 14, "level": 2}}, {"headings_1": {"content": "The Accounting Officer indicated that verifications shall be undertaken and where", "page": 14, "level": 2}}], "page": 14, "document_name": "MWTS Report of Auditor General 2019", "type": "paragraph"}}, {"content": "concluding the contracts. MoWT should also ensure that accurate measurement of", "metadata": {"headings": [{"headings_0": {"content": "concluding the contracts. MoWT should also ensure that accurate measurement of", "page": 14, "level": 2}}, {"headings_1": {"content": "I have advised the Accounting Officer to ensure that the amounts certified and paid in", "page": 14, "level": 2}}], "page": 14, "document_name": "MWTS Report of Auditor General 2019", "type": "heading"}}, {"content": "executed works are undertaken by the supervising staff before payments are effected. \n3.1.6 Implementation of Road Safety, Environmental and Social Safeguards", "metadata": {"headings": [{"headings_0": {"content": "concluding the contracts. MoWT should also ensure that accurate measurement of", "page": 14, "level": 2}}, {"headings_1": {"content": "I have advised the Accounting Officer to ensure that the amounts certified and paid in", "page": 14, "level": 2}}, [{"headings_0": {"content": "concluding the contracts. MoWT should also ensure that accurate measurement of", "page": 14, "level": 2}}, {"headings_1": {"content": "I have advised the Accounting Officer to ensure that the amounts certified and paid in", "page": 14, "level": 2}}]], "page": 14, "document_name": "MWTS Report of Auditor General 2019", "type": "paragraph"}}, {"content": "During the physical site inspection of the works, poor adherence to environmental and", "metadata": {"headings": [{"headings_0": {"content": "During the physical site inspection of the works, poor adherence to environmental and", "page": 14, "level": 2}}, {"headings_1": {"content": "concluding the contracts. MoWT should also ensure that accurate measurement of", "page": 14, "level": 2}}], "page": 14, "document_name": "MWTS Report of Auditor General 2019", "type": "heading"}}, {"content": "social safeguards was observed;", "metadata": {"headings": [{"headings_0": {"content": "During the physical site inspection of the works, poor adherence to environmental and", "page": 14, "level": 2}}, {"headings_1": {"content": "concluding the contracts. MoWT should also ensure that accurate measurement of", "page": 14, "level": 2}}], "page": 14, "document_name": "MWTS Report of Auditor General 2019", "type": "paragraph"}}, {"content": "i. Kasaigi Bridge had been opened to traffic despite the fact that guard/handrails had not", "metadata": {"headings": [{"headings_0": {"content": "i. Kasaigi Bridge had been opened to traffic despite the fact that guard/handrails had not", "page": 14, "level": 4}}, {"headings_1": {"content": "During the physical site inspection of the works, poor adherence to environmental and", "page": 14, "level": 2}}], "page": 14, "document_name": "MWTS Report of Auditor General 2019", "type": "heading"}}, {"content": "yet been installed which could compromise the safety of both motorists and", "metadata": {"headings": [{"headings_0": {"content": "i. Kasaigi Bridge had been opened to traffic despite the fact that guard/handrails had not", "page": 14, "level": 4}}, {"headings_1": {"content": "During the physical site inspection of the works, poor adherence to environmental and", "page": 14, "level": 2}}], "page": 14, "document_name": "MWTS Report of Auditor General 2019", "type": "paragraph"}}, {"content": "pedestrians. At Kabindula swamp, the constructed diversion had been washed away", "metadata": {"headings": [{"headings_0": {"content": "pedestrians. At Kabindula swamp, the constructed diversion had been washed away", "page": 14, "level": 2}}, {"headings_1": {"content": "i. Kasaigi Bridge had been opened to traffic despite the fact that guard/handrails had not", "page": 14, "level": 4}}], "page": 14, "document_name": "MWTS Report of Auditor General 2019", "type": "heading"}}, {"content": "and the temporary crossing provided could not be used by vehicular traffic and was also unsafe for pedestrians as it consisted of broken timber pieces placed over the", "metadata": {"headings": [{"headings_0": {"content": "pedestrians. At Kabindula swamp, the constructed diversion had been washed away", "page": 14, "level": 2}}, {"headings_1": {"content": "i. Kasaigi Bridge had been opened to traffic despite the fact that guard/handrails had not", "page": 14, "level": 4}}], "page": 14, "document_name": "MWTS Report of Auditor General 2019", "type": "paragraph"}}, {"content": "structures being constructed. Further, it was observed that the contractors for the low cost sealing of sections A and B of Nyaruzigati-Kyapa-Kitabu Road in Kasese District", "metadata": {"headings": [{"headings_0": {"content": "structures being constructed. Further, it was observed that the contractors for the low cost sealing of sections A and B of Nyaruzigati-Kyapa-Kitabu Road in Kasese District", "page": 14, "level": 4}}, {"headings_1": {"content": "pedestrians. At Kabindula swamp, the constructed diversion had been washed away", "page": 14, "level": 2}}], "page": 14, "document_name": "MWTS Report of Auditor General 2019", "type": "heading"}}, {"content": "had not provided traffic signage or diversions despite having damped gravel in different sections of the road.", "metadata": {"headings": [{"headings_0": {"content": "structures being constructed. Further, it was observed that the contractors for the low cost sealing of sections A and B of Nyaruzigati-Kyapa-Kitabu Road in Kasese District", "page": 14, "level": 4}}, {"headings_1": {"content": "pedestrians. At Kabindula swamp, the constructed diversion had been washed away", "page": 14, "level": 2}}], "page": 14, "document_name": "MWTS Report of Auditor General 2019", "type": "paragraph"}}, {"content": "ii. Environmental requirements for road works in respect of restoration of borrow pits after", "metadata": {"headings": [{"headings_0": {"content": "ii. Environmental requirements for road works in respect of restoration of borrow pits after", "page": 14, "level": 4}}, {"headings_1": {"content": "structures being constructed. Further, it was observed that the contractors for the low cost sealing of sections A and B of Nyaruzigati-Kyapa-Kitabu Road in Kasese District", "page": 14, "level": 4}}], "page": 14, "document_name": "MWTS Report of Auditor General 2019", "type": "heading"}}, {"content": "exploitation were not addressed for two projects namely; Rehabilitation of roads in", "metadata": {"headings": [{"headings_0": {"content": "ii. Environmental requirements for road works in respect of restoration of borrow pits after", "page": 14, "level": 4}}, {"headings_1": {"content": "structures being constructed. Further, it was observed that the contractors for the low cost sealing of sections A and B of Nyaruzigati-Kyapa-Kitabu Road in Kasese District", "page": 14, "level": 4}}], "page": 14, "document_name": "MWTS Report of Auditor General 2019", "type": "paragraph"}}, {"content": "Alebtong District and Rehabilitation of roads in Rubanda District. Furthermore, poor", "metadata": {"headings": [{"headings_0": {"content": "Alebtong District and Rehabilitation of roads in Rubanda District. Furthermore, poor", "page": 14, "level": 2}}, {"headings_1": {"content": "ii. Environmental requirements for road works in respect of restoration of borrow pits after", "page": 14, "level": 4}}], "page": 14, "document_name": "MWTS Report of Auditor General 2019", "type": "heading"}}, {"content": "disposal of equipment fuel/oil was observed in the yard of the contractor responsible for the construction of Kasaigi Bridge.", "metadata": {"headings": [{"headings_0": {"content": "Alebtong District and Rehabilitation of roads in Rubanda District. Furthermore, poor", "page": 14, "level": 2}}, {"headings_1": {"content": "ii. Environmental requirements for road works in respect of restoration of borrow pits after", "page": 14, "level": 4}}], "page": 14, "document_name": "MWTS Report of Auditor General 2019", "type": "paragraph"}}, {"content": "iii. The contractor responsible for the low cost sealing of section B of Nyaruzigati-Kyapa- Kitabu failed to show the audit team the facilities used for sanitary purposes while the", "metadata": {"headings": [{"headings_0": {"content": "iii. The contractor responsible for the low cost sealing of section B of Nyaruzigati-Kyapa- Kitabu failed to show the audit team the facilities used for sanitary purposes while the", "page": 14, "level": 4}}, {"headings_1": {"content": "Alebtong District and Rehabilitation of roads in Rubanda District. Furthermore, poor", "page": 14, "level": 2}}], "page": 14, "document_name": "MWTS Report of Auditor General 2019", "type": "heading"}}, {"content": "sanitary facility at Kabindula swamp crossing was constructed just beside the river, without any privacy thereby directly polluting the river. The non-use of Personal", "metadata": {"headings": [{"headings_0": {"content": "iii. The contractor responsible for the low cost sealing of section B of Nyaruzigati-Kyapa- Kitabu failed to show the audit team the facilities used for sanitary purposes while the", "page": 14, "level": 4}}, {"headings_1": {"content": "Alebtong District and Rehabilitation of roads in Rubanda District. Furthermore, poor", "page": 14, "level": 2}}], "page": 14, "document_name": "MWTS Report of Auditor General 2019", "type": "paragraph"}}, {"content": "Protective Equipment (PPEs) was observed at the construction sites for the low cost", "metadata": {"headings": [{"headings_0": {"content": "Protective Equipment (PPEs) was observed at the construction sites for the low cost", "page": 14, "level": 2}}, {"headings_1": {"content": "iii. The contractor responsible for the low cost sealing of section B of Nyaruzigati-Kyapa- Kitabu failed to show the audit team the facilities used for sanitary purposes while the", "page": 14, "level": 4}}], "page": 14, "document_name": "MWTS Report of Auditor General 2019", "type": "heading"}}, {"content": "sealing of sections A and B of Nyaruzigati-Kyapa-Kitabu Road in Kasese District.", "metadata": {"headings": [{"headings_0": {"content": "Protective Equipment (PPEs) was observed at the construction sites for the low cost", "page": 14, "level": 2}}, {"headings_1": {"content": "iii. The contractor responsible for the low cost sealing of section B of Nyaruzigati-Kyapa- Kitabu failed to show the audit team the facilities used for sanitary purposes while the", "page": 14, "level": 4}}], "page": 14, "document_name": "MWTS Report of Auditor General 2019", "type": "paragraph"}}, {"content": "The Accounting Officer indicated that all the contractors had been instructed to enforce", "metadata": {"headings": [{"headings_0": {"content": "The Accounting Officer indicated that all the contractors had been instructed to enforce", "page": 14, "level": 2}}, {"headings_1": {"content": "Protective Equipment (PPEs) was observed at the construction sites for the low cost", "page": 14, "level": 2}}], "page": 14, "document_name": "MWTS Report of Auditor General 2019", "type": "heading"}}, {"content": "the required road safety, environmental and social safeguards.", "metadata": {"headings": [{"headings_0": {"content": "The Accounting Officer indicated that all the contractors had been instructed to enforce", "page": 14, "level": 2}}, {"headings_1": {"content": "Protective Equipment (PPEs) was observed at the construction sites for the low cost", "page": 14, "level": 2}}], "page": 14, "document_name": "MWTS Report of Auditor General 2019", "type": "paragraph"}}, {"content": "I advised the Accounting Officer to ensure that road safety, environmental and social", "metadata": {"headings": [{"headings_0": {"content": "I advised the Accounting Officer to ensure that road safety, environmental and social", "page": 14, "level": 2}}, {"headings_1": {"content": "The Accounting Officer indicated that all the contractors had been instructed to enforce", "page": 14, "level": 2}}], "page": 14, "document_name": "MWTS Report of Auditor General 2019", "type": "heading"}}, {"content": "safeguard measures are enforced on all projects.", "metadata": {"headings": [{"headings_0": {"content": "I advised the Accounting Officer to ensure that road safety, environmental and social", "page": 14, "level": 2}}, {"headings_1": {"content": "The Accounting Officer indicated that all the contractors had been instructed to enforce", "page": 14, "level": 2}}], "page": 14, "document_name": "MWTS Report of Auditor General 2019", "type": "paragraph"}}, {"content": "3.1.7 Physical Inspection of Works", "metadata": {"headings": [{"headings_0": {"content": "3.1.7 Physical Inspection of Works", "page": 15, "level": 5}}, {"headings_1": {"content": "I advised the Accounting Officer to ensure that road safety, environmental and social", "page": 14, "level": 2}}], "page": 15, "document_name": "MWTS Report of Auditor General 2019", "type": "heading"}}, {"content": "During the physical inspection of works, a number of observations were made that if", "metadata": {"headings": [{"headings_0": {"content": "During the physical inspection of works, a number of observations were made that if", "page": 15, "level": 2}}, {"headings_1": {"content": "3.1.7 Physical Inspection of Works", "page": 15, "level": 5}}], "page": 15, "document_name": "MWTS Report of Auditor General 2019", "type": "heading"}}, {"content": "not corrected could lead to the faster deterioration of the works and as such, would require corrective action prior to completion of the works. These are summarized below;", "metadata": {"headings": [{"headings_0": {"content": "During the physical inspection of works, a number of observations were made that if", "page": 15, "level": 2}}, {"headings_1": {"content": "3.1.7 Physical Inspection of Works", "page": 15, "level": 5}}], "page": 15, "document_name": "MWTS Report of Auditor General 2019", "type": "paragraph"}}, {"content": [["1", "of the to Busoga Rehabilitation/Upgrading Access Road(3.1km) College Mwiri in Jinja", "pitching Bleeding, stripping, cracked access culvert, damaged stone end structures, pothole development and"], ["2", "road of Runga-Waaki- in Hoima District Rehabilitation Butiaba (19.2km)", "Silted culverts, under scoured culvert apron, unconstructed end structures, washed off culvert backfill"], ["3", "Rehabilitation  Bulucheke- Muchomo-Nyende Road in Bududa District of", "Gullies on culverts at water crossing points the carriageway uninstalled"], ["4", "Rehabilitation of Roads in Rubanda District", "backfill, unconstructed Gullies, road edge breaks, washed off culvert  end structures, uninstalled culverts at water crossing points"], ["5", "Rehabilitation of Roads in Kasese Municipality", "Cracked culverts, washed off culvert backfill, poorly constructed end structures"], ["6", "Rehabilitation of Roads in Alebtong District", "Cracked culverts, broken end structures, washed off culvert backfill, silted culverts"], ["7", "Rehabilitation of Roads in Lira South", "Silted culverts, broken/cracked end structures,"], ["8", "Low Cost Sealing of Selected District Roads; Lot 1: in Kasese District", "Cracked culverts, culvert with exposed mesh, broken end structures"], ["9", "Low Cost Sealing of Selected District Roads; Lot 2: in Kasese District", "Broken culverts, damaged sub-base, silted culverts"], ["10", "Low Cost Sealing of Selected District Roads; Lot 6: In Kamuli District.", "Bleeding, broken end structures, broken and scoured aprons, Stripped capping layer along road carriageway, silted culverts"], ["11", "Low Cost Sealing of Selected District Roads; Lot 6: in Kamuli District", "Silted culverts, damaged culvert bases, washed off culvert backfill, damaged road base, damaged end structures"], ["12", "Construction of Gem Farm Bailey Bridge in Atiak, Amuru District", "Collapsed gabion at Abutment 2 RHS, Inadequate backfill at the approach to the bridge (LHS) in the corner, Need for river training"], ["13", "Construction of Kisaigi Bridge Kakumiro District Lot 1 in", "Honeycombs, collapsing backfill, Crack at Abutment wall, Formwork left within the bridge structure at different locations"], ["14", "Construction of Kabindula Swamp Crossing in Kyankwanzi District Lot 20", "Extensive  Honeycombing, workmanship on concrete works poor"]], "metadata": {"headings": [{"headings_0": {"content": "During the physical inspection of works, a number of observations were made that if", "page": 15, "level": 2}}, {"headings_1": {"content": "3.1.7 Physical Inspection of Works", "page": 15, "level": 5}}], "page": 15, "document_name": "MWTS Report of Auditor General 2019", "columns": ["S/No", "Road Project", "Observations"], "type": "table"}}, {"content": "The Accounting Officer indicated that contractors had been instructed to address the identified defects prior to the issue of the practical completion certificate.", "metadata": {"headings": [{"headings_0": {"content": "During the physical inspection of works, a number of observations were made that if", "page": 15, "level": 2}}, {"headings_1": {"content": "3.1.7 Physical Inspection of Works", "page": 15, "level": 5}}], "page": 15, "document_name": "MWTS Report of Auditor General 2019", "type": "paragraph"}}, {"content": "I advised the Accounting Officer to ensure that all defects observed are rectified and in", "metadata": {"headings": [{"headings_0": {"content": "I advised the Accounting Officer to ensure that all defects observed are rectified and in", "page": 15, "level": 2}}, {"headings_1": {"content": "During the physical inspection of works, a number of observations were made that if", "page": 15, "level": 2}}], "page": 15, "document_name": "MWTS Report of Auditor General 2019", "type": "heading"}}, {"content": "addition, the supervising team should thoroughly inspect the works prior to completion and ensure that all defects identified are rectified.", "metadata": {"headings": [{"headings_0": {"content": "I advised the Accounting Officer to ensure that all defects observed are rectified and in", "page": 15, "level": 2}}, {"headings_1": {"content": "During the physical inspection of works, a number of observations were made that if", "page": 15, "level": 2}}], "page": 15, "document_name": "MWTS Report of Auditor General 2019", "type": "paragraph"}}, {"content": "3.1.8 Supervision of the Works", "metadata": {"headings": [{"headings_0": {"content": "3.1.8 Supervision of the Works", "page": 15, "level": 5}}, {"headings_1": {"content": "I advised the Accounting Officer to ensure that all defects observed are rectified and in", "page": 15, "level": 2}}], "page": 15, "document_name": "MWTS Report of Auditor General 2019", "type": "heading"}}, {"content": "All the projects audited were supervised in-house by the staff of the Ministry. For the interconnectivity projects, the Ministry staff were assisted by representatives of the respective District Local Governments. The following general observations were made;", "metadata": {"headings": [{"headings_0": {"content": "All the projects audited were supervised in-house by the staff of the Ministry. For the interconnectivity projects, the Ministry staff were assisted by representatives of the respective District Local Governments. The following general observations were made;", "page": 15, "level": 4}}, {"headings_1": {"content": "3.1.8 Supervision of the Works", "page": 15, "level": 5}}], "page": 15, "document_name": "MWTS Report of Auditor General 2019", "type": "heading"}}, {"content": "\uf0b7 On eight of the fourteen projects, the number of monthly progress reports prepared", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 On eight of the fourteen projects, the number of monthly progress reports prepared", "page": 16, "level": 2}}, {"headings_1": {"content": "All the projects audited were supervised in-house by the staff of the Ministry. For the interconnectivity projects, the Ministry staff were assisted by representatives of the respective District Local Governments. The following general observations were made;", "page": 15, "level": 4}}], "page": 16, "document_name": "MWTS Report of Auditor General 2019", "type": "heading"}}, {"content": "was found to be insufficient.", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 On eight of the fourteen projects, the number of monthly progress reports prepared", "page": 16, "level": 2}}, {"headings_1": {"content": "All the projects audited were supervised in-house by the staff of the Ministry. For the interconnectivity projects, the Ministry staff were assisted by representatives of the respective District Local Governments. The following general observations were made;", "page": 15, "level": 4}}], "page": 16, "document_name": "MWTS Report of Auditor General 2019", "type": "paragraph"}}, {"content": "\uf0b7 There was no evidence of the appointment of a works supervisor to undertake the daily supervision of works on Runga-Waaki-Butiaba road while there was delayed", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 There was no evidence of the appointment of a works supervisor to undertake the daily supervision of works on Runga-Waaki-Butiaba road while there was delayed", "page": 16, "level": 4}}, {"headings_1": {"content": "\uf0b7 On eight of the fourteen projects, the number of monthly progress reports prepared", "page": 16, "level": 2}}], "page": 16, "document_name": "MWTS Report of Auditor General 2019", "type": "heading"}}, {"content": "appointment of a clerk of works on the projects for low cost sealing of Kisozi \u2013 Nawanyago Road Sections A and B.", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 There was no evidence of the appointment of a works supervisor to undertake the daily supervision of works on Runga-Waaki-Butiaba road while there was delayed", "page": 16, "level": 4}}, {"headings_1": {"content": "\uf0b7 On eight of the fourteen projects, the number of monthly progress reports prepared", "page": 16, "level": 2}}], "page": 16, "document_name": "MWTS Report of Auditor General 2019", "type": "paragraph"}}, {"content": "\uf0b7 On the construction of Kabindula Swamp crossing, the observations made during", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 On the construction of Kabindula Swamp crossing, the observations made during", "page": 16, "level": 2}}, {"headings_1": {"content": "\uf0b7 There was no evidence of the appointment of a works supervisor to undertake the daily supervision of works on Runga-Waaki-Butiaba road while there was delayed", "page": 16, "level": 4}}], "page": 16, "document_name": "MWTS Report of Auditor General 2019", "type": "heading"}}, {"content": "physical inspections, and field tests were undertaken are indicative of the poor supervision of the concrete works.", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 On the construction of Kabindula Swamp crossing, the observations made during", "page": 16, "level": 2}}, {"headings_1": {"content": "\uf0b7 There was no evidence of the appointment of a works supervisor to undertake the daily supervision of works on Runga-Waaki-Butiaba road while there was delayed", "page": 16, "level": 4}}], "page": 16, "document_name": "MWTS Report of Auditor General 2019", "type": "paragraph"}}, {"content": "I advised the Accounting Officer to put in place measures to improve the contract", "metadata": {"headings": [{"headings_0": {"content": "I advised the Accounting Officer to put in place measures to improve the contract", "page": 16, "level": 2}}, {"headings_1": {"content": "\uf0b7 On the construction of Kabindula Swamp crossing, the observations made during", "page": 16, "level": 2}}], "page": 16, "document_name": "MWTS Report of Auditor General 2019", "type": "heading"}}, {"content": "supervision and monitoring arrangements. \n3.1.9 Assessment of Quality of Works", "metadata": {"headings": [{"headings_0": {"content": "I advised the Accounting Officer to put in place measures to improve the contract", "page": 16, "level": 2}}, {"headings_1": {"content": "\uf0b7 On the construction of Kabindula Swamp crossing, the observations made during", "page": 16, "level": 2}}, [{"headings_0": {"content": "I advised the Accounting Officer to put in place measures to improve the contract", "page": 16, "level": 2}}, {"headings_1": {"content": "\uf0b7 On the construction of Kabindula Swamp crossing, the observations made during", "page": 16, "level": 2}}]], "page": 16, "document_name": "MWTS Report of Auditor General 2019", "type": "paragraph"}}, {"content": "During the physical inspection, in-situ tests were undertaken to assess the quality of", "metadata": {"headings": [{"headings_0": {"content": "During the physical inspection, in-situ tests were undertaken to assess the quality of", "page": 16, "level": 2}}, {"headings_1": {"content": "I advised the Accounting Officer to put in place measures to improve the contract", "page": 16, "level": 2}}], "page": 16, "document_name": "MWTS Report of Auditor General 2019", "type": "heading"}}, {"content": "the works. The results obtained indicated that on some of the projects, some elements", "metadata": {"headings": [{"headings_0": {"content": "the works. The results obtained indicated that on some of the projects, some elements", "page": 16, "level": 2}}, {"headings_1": {"content": "During the physical inspection, in-situ tests were undertaken to assess the quality of", "page": 16, "level": 2}}], "page": 16, "document_name": "MWTS Report of Auditor General 2019", "type": "heading"}}, {"content": "of the works did not meet the required specifications;", "metadata": {"headings": [{"headings_0": {"content": "the works. The results obtained indicated that on some of the projects, some elements", "page": 16, "level": 2}}, {"headings_1": {"content": "During the physical inspection, in-situ tests were undertaken to assess the quality of", "page": 16, "level": 2}}], "page": 16, "document_name": "MWTS Report of Auditor General 2019", "type": "paragraph"}}, {"content": [["1", "Upgrading of Busoga College Mwiri Road", "DCP", "CBR - there are some weak points in the base layer on the right-hand side of the road"], ["", "Construction of Kasaigi Bridge", "Rebound Hammer Test", "Concrete Compressive Strength of Wing Walls Kagadi Side LHS & RHS"], ["3", "Construction of Kabindula Swamp crossing", "", "Concrete compressive strength of Headwall (RHS), Headwall (LHS), Headwall (LHS), Wing wall (LHS), Headwall (RHS), Headwall (RHS), Headwall (LHS) at 0+170, 0+170, 0+255, 0+255, 0+215, 0+200, 0+200 respectively"]], "metadata": {"headings": [{"headings_0": {"content": "the works. The results obtained indicated that on some of the projects, some elements", "page": 16, "level": 2}}, {"headings_1": {"content": "During the physical inspection, in-situ tests were undertaken to assess the quality of", "page": 16, "level": 2}}], "page": 16, "document_name": "MWTS Report of Auditor General 2019", "columns": ["S/No", "Road Project", "Test", "Failed Parameters"], "type": "table"}}, {"content": "The Accounting Officer indicated that further investigations shall be undertaken and in the event of failure appropriate remedies shall be undertaken.", "metadata": {"headings": [{"headings_0": {"content": "the works. The results obtained indicated that on some of the projects, some elements", "page": 16, "level": 2}}, {"headings_1": {"content": "During the physical inspection, in-situ tests were undertaken to assess the quality of", "page": 16, "level": 2}}], "page": 16, "document_name": "MWTS Report of Auditor General 2019", "type": "paragraph"}}, {"content": "I advised the Accounting Officer to undertake further tests on the failed work elements", "metadata": {"headings": [{"headings_0": {"content": "I advised the Accounting Officer to undertake further tests on the failed work elements", "page": 16, "level": 2}}, {"headings_1": {"content": "the works. The results obtained indicated that on some of the projects, some elements", "page": 16, "level": 2}}], "page": 16, "document_name": "MWTS Report of Auditor General 2019", "type": "heading"}}, {"content": "and undertake appropriate remedial action.", "metadata": {"headings": [{"headings_0": {"content": "I advised the Accounting Officer to undertake further tests on the failed work elements", "page": 16, "level": 2}}, {"headings_1": {"content": "the works. The results obtained indicated that on some of the projects, some elements", "page": 16, "level": 2}}], "page": 16, "document_name": "MWTS Report of Auditor General 2019", "type": "paragraph"}}, {"content": "3.1.10 Summary of Key Findings per Project", "metadata": {"headings": [{"headings_0": {"content": "3.1.10 Summary of Key Findings per Project", "page": 16, "level": 5}}, {"headings_1": {"content": "I advised the Accounting Officer to undertake further tests on the failed work elements", "page": 16, "level": 2}}], "page": 16, "document_name": "MWTS Report of Auditor General 2019", "type": "heading"}}, {"content": "The Summary of Key findings for each of the projects audited for the FY 2018/19 is provided in Appendix II. \n4.0", "metadata": {"headings": [{"headings_0": {"content": "3.1.10 Summary of Key Findings per Project", "page": 16, "level": 5}}, {"headings_1": {"content": "I advised the Accounting Officer to undertake further tests on the failed work elements", "page": 16, "level": 2}}, [{"headings_0": {"content": "3.1.10 Summary of Key Findings per Project", "page": 16, "level": 5}}, {"headings_1": {"content": "I advised the Accounting Officer to undertake further tests on the failed work elements", "page": 16, "level": 2}}]], "page": 16, "document_name": "MWTS Report of Auditor General 2019", "type": "paragraph"}}, {"content": "Staff Performance Management Initiatives", "metadata": {"headings": [{"headings_0": {"content": "Staff Performance Management Initiatives", "page": 16, "level": 5}}, {"headings_1": {"content": "3.1.10 Summary of Key Findings per Project", "page": 16, "level": 5}}], "page": 16, "document_name": "MWTS Report of Auditor General 2019", "type": "heading"}}, {"content": "The Government of Uganda has been implementing Public Service Reforms since the 1990s geared towards cultivating a performance culture focused on results, excellence,", "metadata": {"headings": [{"headings_0": {"content": "Staff Performance Management Initiatives", "page": 16, "level": 5}}, {"headings_1": {"content": "3.1.10 Summary of Key Findings per Project", "page": 16, "level": 5}}], "page": 16, "document_name": "MWTS Report of Auditor General 2019", "type": "paragraph"}}, {"content": "and professionalism. Consequently, a number of performance management initiatives", "metadata": {"headings": [{"headings_0": {"content": "and professionalism. Consequently, a number of performance management initiatives", "page": 16, "level": 2}}, {"headings_1": {"content": "Staff Performance Management Initiatives", "page": 16, "level": 5}}], "page": 16, "document_name": "MWTS Report of Auditor General 2019", "type": "heading"}}, {"content": "have been introduced for enhancing performance and service delivery in the Public", "metadata": {"headings": [{"headings_0": {"content": "and professionalism. Consequently, a number of performance management initiatives", "page": 16, "level": 2}}, {"headings_1": {"content": "Staff Performance Management Initiatives", "page": 16, "level": 5}}], "page": 16, "document_name": "MWTS Report of Auditor General 2019", "type": "paragraph"}}, {"content": "Service. These include Open Performance Appraisal System, Rewards and Sanctions", "metadata": {"headings": [{"headings_0": {"content": "Service. These include Open Performance Appraisal System, Rewards and Sanctions", "page": 16, "level": 2}}, {"headings_1": {"content": "and professionalism. Consequently, a number of performance management initiatives", "page": 16, "level": 2}}], "page": 16, "document_name": "MWTS Report of Auditor General 2019", "type": "heading"}}, {"content": "Framework, Client Charters and Service Delivery Standards and Performance Agreements/Plans among others.", "metadata": {"headings": [{"headings_0": {"content": "Service. These include Open Performance Appraisal System, Rewards and Sanctions", "page": 16, "level": 2}}, {"headings_1": {"content": "and professionalism. Consequently, a number of performance management initiatives", "page": 16, "level": 2}}], "page": 16, "document_name": "MWTS Report of Auditor General 2019", "type": "paragraph"}}, {"content": "To implement the staff performance management initiatives, public service issued", "metadata": {"headings": [{"headings_0": {"content": "To implement the staff performance management initiatives, public service issued", "page": 16, "level": 2}}, {"headings_1": {"content": "Service. These include Open Performance Appraisal System, Rewards and Sanctions", "page": 16, "level": 2}}], "page": 16, "document_name": "MWTS Report of Auditor General 2019", "type": "heading"}}, {"content": "Circular Standing Instructions No. 1 of 2010, Circular Standing Instruction No. 1 of 2016, Public Service Standing Orders, Circular Standing Instruction No.1 Of 2011 to offer guidance to MDAs and Local Governments in undertaking the different activities on staff performance management. \nMinistry of Works and Transport has an approved organization structure comprising of 788 staff out of which 576 posts have been filled, leaving a balance of 212 posts vacant. I undertook a review of the ministry staff in post to examine how the entity has", "metadata": {"headings": [{"headings_0": {"content": "To implement the staff performance management initiatives, public service issued", "page": 16, "level": 2}}, {"headings_1": {"content": "Service. These include Open Performance Appraisal System, Rewards and Sanctions", "page": 16, "level": 2}}, [{"headings_0": {"content": "To implement the staff performance management initiatives, public service issued", "page": 16, "level": 2}}, {"headings_1": {"content": "Service. These include Open Performance Appraisal System, Rewards and Sanctions", "page": 16, "level": 2}}]], "page": 16, "document_name": "MWTS Report of Auditor General 2019", "type": "paragraph"}}, {"content": "implemented the above initiatives and I noted the following; \uf0b7 57 out of the 59 members of Senior Management had not completed Performance Agreements by 31st July 2018 contrary to Section 1.3 of the circular standing", "metadata": {"headings": [{"headings_0": {"content": "implemented the above initiatives and I noted the following; \uf0b7 57 out of the 59 members of Senior Management had not completed Performance Agreements by 31st July 2018 contrary to Section 1.3 of the circular standing", "page": 17, "level": 4}}, {"headings_1": {"content": "To implement the staff performance management initiatives, public service issued", "page": 16, "level": 2}}], "page": 17, "document_name": "MWTS Report of Auditor General 2019", "type": "heading"}}, {"content": "instructions No. 1 of 2010.", "metadata": {"headings": [{"headings_0": {"content": "implemented the above initiatives and I noted the following; \uf0b7 57 out of the 59 members of Senior Management had not completed Performance Agreements by 31st July 2018 contrary to Section 1.3 of the circular standing", "page": 17, "level": 4}}, {"headings_1": {"content": "To implement the staff performance management initiatives, public service issued", "page": 16, "level": 2}}], "page": 17, "document_name": "MWTS Report of Auditor General 2019", "type": "paragraph"}}, {"content": "\uf0b7 There were no development plans undertaken for 788 staff during the year under", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 There were no development plans undertaken for 788 staff during the year under", "page": 17, "level": 2}}, {"headings_1": {"content": "implemented the above initiatives and I noted the following; \uf0b7 57 out of the 59 members of Senior Management had not completed Performance Agreements by 31st July 2018 contrary to Section 1.3 of the circular standing", "page": 17, "level": 4}}], "page": 17, "document_name": "MWTS Report of Auditor General 2019", "type": "heading"}}, {"content": "review.", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 There were no development plans undertaken for 788 staff during the year under", "page": 17, "level": 2}}, {"headings_1": {"content": "implemented the above initiatives and I noted the following; \uf0b7 57 out of the 59 members of Senior Management had not completed Performance Agreements by 31st July 2018 contrary to Section 1.3 of the circular standing", "page": 17, "level": 4}}], "page": 17, "document_name": "MWTS Report of Auditor General 2019", "type": "paragraph"}}, {"content": "\uf0b7 Out of 594 staff in post at the beginning of the financial year, only 135 staff", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 Out of 594 staff in post at the beginning of the financial year, only 135 staff", "page": 17, "level": 2}}, {"headings_1": {"content": "\uf0b7 There were no development plans undertaken for 788 staff during the year under", "page": 17, "level": 2}}], "page": 17, "document_name": "MWTS Report of Auditor General 2019", "type": "heading"}}, {"content": "completed the performance appraisals while 459 did not undertake the activity.", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 Out of 594 staff in post at the beginning of the financial year, only 135 staff", "page": 17, "level": 2}}, {"headings_1": {"content": "\uf0b7 There were no development plans undertaken for 788 staff during the year under", "page": 17, "level": 2}}], "page": 17, "document_name": "MWTS Report of Auditor General 2019", "type": "paragraph"}}, {"content": "\uf0b7 The Ministry had not submitted any performance appraisals to the Ministry of Public Service by 15th September 2018 as required by the guidelines. \uf0b7 The Ministry did not carry out performance reviews for 594 staff in the year under", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 The Ministry had not submitted any performance appraisals to the Ministry of Public Service by 15th September 2018 as required by the guidelines. \uf0b7 The Ministry did not carry out performance reviews for 594 staff in the year under", "page": 17, "level": 4}}, {"headings_1": {"content": "\uf0b7 Out of 594 staff in post at the beginning of the financial year, only 135 staff", "page": 17, "level": 2}}], "page": 17, "document_name": "MWTS Report of Auditor General 2019", "type": "heading"}}, {"content": "review.", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 The Ministry had not submitted any performance appraisals to the Ministry of Public Service by 15th September 2018 as required by the guidelines. \uf0b7 The Ministry did not carry out performance reviews for 594 staff in the year under", "page": 17, "level": 4}}, {"headings_1": {"content": "\uf0b7 Out of 594 staff in post at the beginning of the financial year, only 135 staff", "page": 17, "level": 2}}], "page": 17, "document_name": "MWTS Report of Auditor General 2019", "type": "paragraph"}}, {"content": "\uf0b7 The Ministry did not carry out any performance improvement initiatives in the", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 The Ministry did not carry out any performance improvement initiatives in the", "page": 17, "level": 2}}, {"headings_1": {"content": "\uf0b7 The Ministry had not submitted any performance appraisals to the Ministry of Public Service by 15th September 2018 as required by the guidelines. \uf0b7 The Ministry did not carry out performance reviews for 594 staff in the year under", "page": 17, "level": 4}}], "page": 17, "document_name": "MWTS Report of Auditor General 2019", "type": "heading"}}, {"content": "audited year to address gaps noted during the previous year\u2019s assessment of staff performance.", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 The Ministry did not carry out any performance improvement initiatives in the", "page": 17, "level": 2}}, {"headings_1": {"content": "\uf0b7 The Ministry had not submitted any performance appraisals to the Ministry of Public Service by 15th September 2018 as required by the guidelines. \uf0b7 The Ministry did not carry out performance reviews for 594 staff in the year under", "page": 17, "level": 4}}], "page": 17, "document_name": "MWTS Report of Auditor General 2019", "type": "paragraph"}}, {"content": "- Reports on performance agreements, performance appraisals and performance improvement plans were not submitted to MoPS contrary to the set timelines.", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 The Ministry did not carry out any performance improvement initiatives in the", "page": 17, "level": 2}}, {"headings_1": {"content": "\uf0b7 The Ministry had not submitted any performance appraisals to the Ministry of Public Service by 15th September 2018 as required by the guidelines. \uf0b7 The Ministry did not carry out performance reviews for 594 staff in the year under", "page": 17, "level": 4}}], "page": 17, "document_name": "MWTS Report of Auditor General 2019", "type": "list"}}, {"content": "\uf0b7 There were no reports prepared on absenteeism.", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 There were no reports prepared on absenteeism.", "page": 17, "level": 2}}, {"headings_1": {"content": "\uf0b7 The Ministry did not carry out any performance improvement initiatives in the", "page": 17, "level": 2}}], "page": 17, "document_name": "MWTS Report of Auditor General 2019", "type": "heading"}}, {"content": "I advised management to ensure that all the prescribed performance management", "metadata": {"headings": [{"headings_0": {"content": "I advised management to ensure that all the prescribed performance management", "page": 17, "level": 2}}, {"headings_1": {"content": "\uf0b7 There were no reports prepared on absenteeism.", "page": 17, "level": 2}}], "page": 17, "document_name": "MWTS Report of Auditor General 2019", "type": "heading"}}, {"content": "procedures are enforced. \n5.0", "metadata": {"headings": [{"headings_0": {"content": "I advised management to ensure that all the prescribed performance management", "page": 17, "level": 2}}, {"headings_1": {"content": "\uf0b7 There were no reports prepared on absenteeism.", "page": 17, "level": 2}}, [{"headings_0": {"content": "I advised management to ensure that all the prescribed performance management", "page": 17, "level": 2}}, {"headings_1": {"content": "\uf0b7 There were no reports prepared on absenteeism.", "page": 17, "level": 2}}]], "page": 17, "document_name": "MWTS Report of Auditor General 2019", "type": "paragraph"}}, {"content": "Compensations by Standard Gauge Railway (SGR) Project", "metadata": {"headings": [{"headings_0": {"content": "Compensations by Standard Gauge Railway (SGR) Project", "page": 17, "level": 5}}, {"headings_1": {"content": "I advised management to ensure that all the prescribed performance management", "page": 17, "level": 2}}], "page": 17, "document_name": "MWTS Report of Auditor General 2019", "type": "heading"}}, {"content": "The Government of Uganda is undertaking the development of the Standard Gauge", "metadata": {"headings": [{"headings_0": {"content": "Compensations by Standard Gauge Railway (SGR) Project", "page": 17, "level": 5}}, {"headings_1": {"content": "I advised management to ensure that all the prescribed performance management", "page": 17, "level": 2}}], "page": 17, "document_name": "MWTS Report of Auditor General 2019", "type": "paragraph"}}, {"content": "Railway (SGR) through the Ministry of Works and Transport as well as the development", "metadata": {"headings": [{"headings_0": {"content": "Railway (SGR) through the Ministry of Works and Transport as well as the development", "page": 17, "level": 2}}, {"headings_1": {"content": "Compensations by Standard Gauge Railway (SGR) Project", "page": 17, "level": 5}}], "page": 17, "document_name": "MWTS Report of Auditor General 2019", "type": "heading"}}, {"content": "of the Greater Kampala Metropolitan Area (GKMA) Light Rail Mass Transit (LRT) system.", "metadata": {"headings": [{"headings_0": {"content": "of the Greater Kampala Metropolitan Area (GKMA) Light Rail Mass Transit (LRT) system.", "page": 17, "level": 2}}, {"headings_1": {"content": "Railway (SGR) through the Ministry of Works and Transport as well as the development", "page": 17, "level": 2}}], "page": 17, "document_name": "MWTS Report of Auditor General 2019", "type": "heading"}}, {"content": "A total of 1,724Km of SGR and 240Km of LRT will be developed in a phased manner.", "metadata": {"headings": [{"headings_0": {"content": "of the Greater Kampala Metropolitan Area (GKMA) Light Rail Mass Transit (LRT) system.", "page": 17, "level": 2}}, {"headings_1": {"content": "Railway (SGR) through the Ministry of Works and Transport as well as the development", "page": 17, "level": 2}}], "page": 17, "document_name": "MWTS Report of Auditor General 2019", "type": "paragraph"}}, {"content": "The Main SGR project is being implemented as a regional project with Uganda\u2019s partner states of Kenya, Rwanda and South Sudan and the network will stretch from Mombasa", "metadata": {"headings": [{"headings_0": {"content": "The Main SGR project is being implemented as a regional project with Uganda\u2019s partner states of Kenya, Rwanda and South Sudan and the network will stretch from Mombasa", "page": 17, "level": 4}}, {"headings_1": {"content": "of the Greater Kampala Metropolitan Area (GKMA) Light Rail Mass Transit (LRT) system.", "page": 17, "level": 2}}], "page": 17, "document_name": "MWTS Report of Auditor General 2019", "type": "heading"}}, {"content": "through Nairobi to Kampala, Kigali, and Juba. \nAcquisition of Right of Way (RoW) is a key component of this project and involves the", "metadata": {"headings": [{"headings_0": {"content": "The Main SGR project is being implemented as a regional project with Uganda\u2019s partner states of Kenya, Rwanda and South Sudan and the network will stretch from Mombasa", "page": 17, "level": 4}}, {"headings_1": {"content": "of the Greater Kampala Metropolitan Area (GKMA) Light Rail Mass Transit (LRT) system.", "page": 17, "level": 2}}, [{"headings_0": {"content": "The Main SGR project is being implemented as a regional project with Uganda\u2019s partner states of Kenya, Rwanda and South Sudan and the network will stretch from Mombasa", "page": 17, "level": 4}}, {"headings_1": {"content": "of the Greater Kampala Metropolitan Area (GKMA) Light Rail Mass Transit (LRT) system.", "page": 17, "level": 2}}]], "page": 17, "document_name": "MWTS Report of Auditor General 2019", "type": "paragraph"}}, {"content": "compensation of the landowners, commonly referred to as Project Affected Persons", "metadata": {"headings": [{"headings_0": {"content": "compensation of the landowners, commonly referred to as Project Affected Persons", "page": 17, "level": 2}}, {"headings_1": {"content": "The Main SGR project is being implemented as a regional project with Uganda\u2019s partner states of Kenya, Rwanda and South Sudan and the network will stretch from Mombasa", "page": 17, "level": 4}}], "page": 17, "document_name": "MWTS Report of Auditor General 2019", "type": "heading"}}, {"content": "(PAPs) whose land will be taken over. A review of the payments made for PAPs by the", "metadata": {"headings": [{"headings_0": {"content": "compensation of the landowners, commonly referred to as Project Affected Persons", "page": 17, "level": 2}}, {"headings_1": {"content": "The Main SGR project is being implemented as a regional project with Uganda\u2019s partner states of Kenya, Rwanda and South Sudan and the network will stretch from Mombasa", "page": 17, "level": 4}}], "page": 17, "document_name": "MWTS Report of Auditor General 2019", "type": "paragraph"}}, {"content": "SGR Project under the Ministry revealed the following;", "metadata": {"headings": [{"headings_0": {"content": "SGR Project under the Ministry revealed the following;", "page": 17, "level": 2}}, {"headings_1": {"content": "compensation of the landowners, commonly referred to as Project Affected Persons", "page": 17, "level": 2}}], "page": 17, "document_name": "MWTS Report of Auditor General 2019", "type": "heading"}}, {"content": "4.5.1 Delays in the valuation of PAPs", "metadata": {"headings": [{"headings_0": {"content": "4.5.1 Delays in the valuation of PAPs", "page": 17, "level": 5}}, {"headings_1": {"content": "SGR Project under the Ministry revealed the following;", "page": 17, "level": 2}}], "page": 17, "document_name": "MWTS Report of Auditor General 2019", "type": "heading"}}, {"content": "The guidelines for compensation assessment under the Land Acquisition Act require the", "metadata": {"headings": [{"headings_0": {"content": "4.5.1 Delays in the valuation of PAPs", "page": 17, "level": 5}}, {"headings_1": {"content": "SGR Project under the Ministry revealed the following;", "page": 17, "level": 2}}], "page": 17, "document_name": "MWTS Report of Auditor General 2019", "type": "paragraph"}}, {"content": "office of the Chief Government Valuer (CGV) who heads the valuation division in the", "metadata": {"headings": [{"headings_0": {"content": "office of the Chief Government Valuer (CGV) who heads the valuation division in the", "page": 17, "level": 2}}, {"headings_1": {"content": "4.5.1 Delays in the valuation of PAPs", "page": 17, "level": 5}}], "page": 17, "document_name": "MWTS Report of Auditor General 2019", "type": "heading"}}, {"content": "Directorate of Land Management in the Ministry of Lands, Housing and Urban", "metadata": {"headings": [{"headings_0": {"content": "office of the Chief Government Valuer (CGV) who heads the valuation division in the", "page": 17, "level": 2}}, {"headings_1": {"content": "4.5.1 Delays in the valuation of PAPs", "page": 17, "level": 5}}], "page": 17, "document_name": "MWTS Report of Auditor General 2019", "type": "paragraph"}}, {"content": "Development (MOLHUD), to provide timely and reliable real property valuations to Government. The period within which the official assessor drafts a valuation report and submits to the CGV shall not exceed 6 months.", "metadata": {"headings": [{"headings_0": {"content": "Development (MOLHUD), to provide timely and reliable real property valuations to Government. The period within which the official assessor drafts a valuation report and submits to the CGV shall not exceed 6 months.", "page": 17, "level": 4}}, {"headings_1": {"content": "office of the Chief Government Valuer (CGV) who heads the valuation division in the", "page": 17, "level": 2}}], "page": 17, "document_name": "MWTS Report of Auditor General 2019", "type": "heading"}}, {"content": "I noted that the valuation process for land and properties was not undertaken timely in", "metadata": {"headings": [{"headings_0": {"content": "I noted that the valuation process for land and properties was not undertaken timely in", "page": 17, "level": 2}}, {"headings_1": {"content": "Development (MOLHUD), to provide timely and reliable real property valuations to Government. The period within which the official assessor drafts a valuation report and submits to the CGV shall not exceed 6 months.", "page": 17, "level": 4}}], "page": 17, "document_name": "MWTS Report of Auditor General 2019", "type": "heading"}}, {"content": "accordance with the compensation guidelines. I noted significant delays in the valuation", "metadata": {"headings": [{"headings_0": {"content": "I noted that the valuation process for land and properties was not undertaken timely in", "page": 17, "level": 2}}, {"headings_1": {"content": "Development (MOLHUD), to provide timely and reliable real property valuations to Government. The period within which the official assessor drafts a valuation report and submits to the CGV shall not exceed 6 months.", "page": 17, "level": 4}}], "page": 17, "document_name": "MWTS Report of Auditor General 2019", "type": "paragraph"}}, {"content": "process of properties for compensation of PAPs in the areas of Buikwe, Mukono,", "metadata": {"headings": [{"headings_0": {"content": "process of properties for compensation of PAPs in the areas of Buikwe, Mukono,", "page": 17, "level": 2}}, {"headings_1": {"content": "I noted that the valuation process for land and properties was not undertaken timely in", "page": 17, "level": 2}}], "page": 17, "document_name": "MWTS Report of Auditor General 2019", "type": "heading"}}, {"content": "Wakiso, and Jinja where, by the close of the year 2018/19, it had taken over 6 months", "metadata": {"headings": [{"headings_0": {"content": "process of properties for compensation of PAPs in the areas of Buikwe, Mukono,", "page": 17, "level": 2}}, {"headings_1": {"content": "I noted that the valuation process for land and properties was not undertaken timely in", "page": 17, "level": 2}}], "page": 17, "document_name": "MWTS Report of Auditor General 2019", "type": "paragraph"}}, {"content": "and still the valuation had not yet been approved. The delayed compensations affect", "metadata": {"headings": [{"headings_0": {"content": "and still the valuation had not yet been approved. The delayed compensations affect", "page": 17, "level": 2}}, {"headings_1": {"content": "process of properties for compensation of PAPs in the areas of Buikwe, Mukono,", "page": 17, "level": 2}}], "page": 17, "document_name": "MWTS Report of Auditor General 2019", "type": "heading"}}, {"content": "the timely acquisition of land and subsequent project implementation. \nThe Accounting Officer explained that the Chief Government Valuer (CGV) guided that,", "metadata": {"headings": [{"headings_0": {"content": "and still the valuation had not yet been approved. The delayed compensations affect", "page": 17, "level": 2}}, {"headings_1": {"content": "process of properties for compensation of PAPs in the areas of Buikwe, Mukono,", "page": 17, "level": 2}}, [{"headings_0": {"content": "and still the valuation had not yet been approved. The delayed compensations affect", "page": 17, "level": 2}}, {"headings_1": {"content": "process of properties for compensation of PAPs in the areas of Buikwe, Mukono,", "page": 17, "level": 2}}]], "page": 17, "document_name": "MWTS Report of Auditor General 2019", "type": "paragraph"}}, {"content": "due to lapse of time between earlier assessment of FY 2016/17 and delayed report", "metadata": {"headings": [{"headings_0": {"content": "due to lapse of time between earlier assessment of FY 2016/17 and delayed report", "page": 18, "level": 2}}, {"headings_1": {"content": "and still the valuation had not yet been approved. The delayed compensations affect", "page": 17, "level": 2}}], "page": 18, "document_name": "MWTS Report of Auditor General 2019", "type": "heading"}}, {"content": "approval, there is a need for the draft reports to be revised using the new district compensation rates and current market land prices. The Ministry continues to engage", "metadata": {"headings": [{"headings_0": {"content": "due to lapse of time between earlier assessment of FY 2016/17 and delayed report", "page": 18, "level": 2}}, {"headings_1": {"content": "and still the valuation had not yet been approved. The delayed compensations affect", "page": 17, "level": 2}}], "page": 18, "document_name": "MWTS Report of Auditor General 2019", "type": "paragraph"}}, {"content": "the respective districts directly and through the Ministry of Lands, Housing and Urban", "metadata": {"headings": [{"headings_0": {"content": "the respective districts directly and through the Ministry of Lands, Housing and Urban", "page": 18, "level": 2}}, {"headings_1": {"content": "due to lapse of time between earlier assessment of FY 2016/17 and delayed report", "page": 18, "level": 2}}], "page": 18, "document_name": "MWTS Report of Auditor General 2019", "type": "heading"}}, {"content": "Development (MoLHUD) to fast track the approval process of the district compensation rates.", "metadata": {"headings": [{"headings_0": {"content": "the respective districts directly and through the Ministry of Lands, Housing and Urban", "page": 18, "level": 2}}, {"headings_1": {"content": "due to lapse of time between earlier assessment of FY 2016/17 and delayed report", "page": 18, "level": 2}}], "page": 18, "document_name": "MWTS Report of Auditor General 2019", "type": "paragraph"}}, {"content": "I advised the Ministry of Works and Transport to engage the Ministry of Lands Housing and Urban Development to ensure that the process of surveying and mapping and", "metadata": {"headings": [{"headings_0": {"content": "I advised the Ministry of Works and Transport to engage the Ministry of Lands Housing and Urban Development to ensure that the process of surveying and mapping and", "page": 18, "level": 4}}, {"headings_1": {"content": "the respective districts directly and through the Ministry of Lands, Housing and Urban", "page": 18, "level": 2}}], "page": 18, "document_name": "MWTS Report of Auditor General 2019", "type": "heading"}}, {"content": "valuation is fast tracked for the project.", "metadata": {"headings": [{"headings_0": {"content": "I advised the Ministry of Works and Transport to engage the Ministry of Lands Housing and Urban Development to ensure that the process of surveying and mapping and", "page": 18, "level": 4}}, {"headings_1": {"content": "the respective districts directly and through the Ministry of Lands, Housing and Urban", "page": 18, "level": 2}}], "page": 18, "document_name": "MWTS Report of Auditor General 2019", "type": "paragraph"}}, {"content": "4.5.2 Variances between budgeted and actual releases for PAPs", "metadata": {"headings": [{"headings_0": {"content": "4.5.2 Variances between budgeted and actual releases for PAPs", "page": 18, "level": 5}}, {"headings_1": {"content": "I advised the Ministry of Works and Transport to engage the Ministry of Lands Housing and Urban Development to ensure that the process of surveying and mapping and", "page": 18, "level": 4}}], "page": 18, "document_name": "MWTS Report of Auditor General 2019", "type": "heading"}}, {"content": "According to the Ministerial policy Statement approved budget estimates for the year", "metadata": {"headings": [{"headings_0": {"content": "4.5.2 Variances between budgeted and actual releases for PAPs", "page": 18, "level": 5}}, {"headings_1": {"content": "I advised the Ministry of Works and Transport to engage the Ministry of Lands Housing and Urban Development to ensure that the process of surveying and mapping and", "page": 18, "level": 4}}], "page": 18, "document_name": "MWTS Report of Auditor General 2019", "type": "paragraph"}}, {"content": "under review, Parliament appropriated a total of UGX 39.2 billion to enable the Ministry to implement its activities on the compensation of PAPs under the SGR project. However, only UGX.25 billion (64%) was released representing a shortfall of UGX. 14.2", "metadata": {"headings": [{"headings_0": {"content": "under review, Parliament appropriated a total of UGX 39.2 billion to enable the Ministry to implement its activities on the compensation of PAPs under the SGR project. However, only UGX.25 billion (64%) was released representing a shortfall of UGX. 14.2", "page": 18, "level": 4}}, {"headings_1": {"content": "4.5.2 Variances between budgeted and actual releases for PAPs", "page": 18, "level": 5}}], "page": 18, "document_name": "MWTS Report of Auditor General 2019", "type": "heading"}}, {"content": "billion (36%). This was attributed to inadequate budget allocations and budget cuts", "metadata": {"headings": [{"headings_0": {"content": "under review, Parliament appropriated a total of UGX 39.2 billion to enable the Ministry to implement its activities on the compensation of PAPs under the SGR project. However, only UGX.25 billion (64%) was released representing a shortfall of UGX. 14.2", "page": 18, "level": 4}}, {"headings_1": {"content": "4.5.2 Variances between budgeted and actual releases for PAPs", "page": 18, "level": 5}}], "page": 18, "document_name": "MWTS Report of Auditor General 2019", "type": "paragraph"}}, {"content": "from the Ministry of Finance and Economic Development (MoFPED).", "metadata": {"headings": [{"headings_0": {"content": "from the Ministry of Finance and Economic Development (MoFPED).", "page": 18, "level": 2}}, {"headings_1": {"content": "under review, Parliament appropriated a total of UGX 39.2 billion to enable the Ministry to implement its activities on the compensation of PAPs under the SGR project. However, only UGX.25 billion (64%) was released representing a shortfall of UGX. 14.2", "page": 18, "level": 4}}], "page": 18, "document_name": "MWTS Report of Auditor General 2019", "type": "heading"}}, {"content": "Compensation of PAPs was not undertaken in a timely manner, which impedes the", "metadata": {"headings": [{"headings_0": {"content": "Compensation of PAPs was not undertaken in a timely manner, which impedes the", "page": 18, "level": 2}}, {"headings_1": {"content": "from the Ministry of Finance and Economic Development (MoFPED).", "page": 18, "level": 2}}], "page": 18, "document_name": "MWTS Report of Auditor General 2019", "type": "heading"}}, {"content": "progress of the RAP implementation process. This may lead to PAPs contesting amounts in the valuation reports due to lapse of time resulting in further cost escalations.", "metadata": {"headings": [{"headings_0": {"content": "Compensation of PAPs was not undertaken in a timely manner, which impedes the", "page": 18, "level": 2}}, {"headings_1": {"content": "from the Ministry of Finance and Economic Development (MoFPED).", "page": 18, "level": 2}}], "page": 18, "document_name": "MWTS Report of Auditor General 2019", "type": "paragraph"}}, {"content": "The Accounting Officer explained that the budget releases to the SGR project have", "metadata": {"headings": [{"headings_0": {"content": "The Accounting Officer explained that the budget releases to the SGR project have", "page": 18, "level": 2}}, {"headings_1": {"content": "Compensation of PAPs was not undertaken in a timely manner, which impedes the", "page": 18, "level": 2}}], "page": 18, "document_name": "MWTS Report of Auditor General 2019", "type": "heading"}}, {"content": "been used for project activities including, but not limited to; land compensation and project administration activities such as staff costs, rent, land acquisition related", "metadata": {"headings": [{"headings_0": {"content": "The Accounting Officer explained that the budget releases to the SGR project have", "page": 18, "level": 2}}, {"headings_1": {"content": "Compensation of PAPs was not undertaken in a timely manner, which impedes the", "page": 18, "level": 2}}], "page": 18, "document_name": "MWTS Report of Auditor General 2019", "type": "paragraph"}}, {"content": "expenditures and procurement of survey equipment. The Accounting Officer also explained that the Ministry has been making an effort to have additional funding to fast track the compensation of PAPs though with little success.", "metadata": {"headings": [{"headings_0": {"content": "expenditures and procurement of survey equipment. The Accounting Officer also explained that the Ministry has been making an effort to have additional funding to fast track the compensation of PAPs though with little success.", "page": 18, "level": 4}}, {"headings_1": {"content": "The Accounting Officer explained that the budget releases to the SGR project have", "page": 18, "level": 2}}], "page": 18, "document_name": "MWTS Report of Auditor General 2019", "type": "heading"}}, {"content": "I advised the Accounting officer to liaise with the relevant stakeholders to ensure", "metadata": {"headings": [{"headings_0": {"content": "I advised the Accounting officer to liaise with the relevant stakeholders to ensure", "page": 18, "level": 2}}, {"headings_1": {"content": "expenditures and procurement of survey equipment. The Accounting Officer also explained that the Ministry has been making an effort to have additional funding to fast track the compensation of PAPs though with little success.", "page": 18, "level": 4}}], "page": 18, "document_name": "MWTS Report of Auditor General 2019", "type": "heading"}}, {"content": "adequate disbursement of funds for compensations. \n4.5.3 Delays in payment of PAPs  \nThe 2007 Guidelines on Compulsory Land Acquisition, Compulsory Land Acquisition", "metadata": {"headings": [{"headings_0": {"content": "I advised the Accounting officer to liaise with the relevant stakeholders to ensure", "page": 18, "level": 2}}, {"headings_1": {"content": "expenditures and procurement of survey equipment. The Accounting Officer also explained that the Ministry has been making an effort to have additional funding to fast track the compensation of PAPs though with little success.", "page": 18, "level": 4}}, [{"headings_0": {"content": "I advised the Accounting officer to liaise with the relevant stakeholders to ensure", "page": 18, "level": 2}}, {"headings_1": {"content": "expenditures and procurement of survey equipment. The Accounting Officer also explained that the Ministry has been making an effort to have additional funding to fast track the compensation of PAPs though with little success.", "page": 18, "level": 4}}]], "page": 18, "document_name": "MWTS Report of Auditor General 2019", "type": "paragraph"}}, {"content": "Process Procedure No. 11 requires that with consideration to arbitration, compensation,", "metadata": {"headings": [{"headings_0": {"content": "Process Procedure No. 11 requires that with consideration to arbitration, compensation,", "page": 18, "level": 2}}, {"headings_1": {"content": "I advised the Accounting officer to liaise with the relevant stakeholders to ensure", "page": 18, "level": 2}}], "page": 18, "document_name": "MWTS Report of Auditor General 2019", "type": "heading"}}, {"content": "and resettlement, the period from the approval of the valuation report to payment of compensation awards shall not exceed 6 months. \nI observed that out of the total approved 4,772 PAPs along with the districts of Tororo,", "metadata": {"headings": [{"headings_0": {"content": "Process Procedure No. 11 requires that with consideration to arbitration, compensation,", "page": 18, "level": 2}}, {"headings_1": {"content": "I advised the Accounting officer to liaise with the relevant stakeholders to ensure", "page": 18, "level": 2}}, [{"headings_0": {"content": "Process Procedure No. 11 requires that with consideration to arbitration, compensation,", "page": 18, "level": 2}}, {"headings_1": {"content": "I advised the Accounting officer to liaise with the relevant stakeholders to ensure", "page": 18, "level": 2}}]], "page": 18, "document_name": "MWTS Report of Auditor General 2019", "type": "paragraph"}}, {"content": "Iganga, Butaleja, Namutumba and Luuka with land and properties valued at UGX 137 billion, only 3,556 PAPs with claims of UGX 62 billion have been fully compensated. It was further noted that over 85% of these PAPs were awarded compensation in", "metadata": {"headings": [{"headings_0": {"content": "Iganga, Butaleja, Namutumba and Luuka with land and properties valued at UGX 137 billion, only 3,556 PAPs with claims of UGX 62 billion have been fully compensated. It was further noted that over 85% of these PAPs were awarded compensation in", "page": 18, "level": 4}}, {"headings_1": {"content": "Process Procedure No. 11 requires that with consideration to arbitration, compensation,", "page": 18, "level": 2}}], "page": 18, "document_name": "MWTS Report of Auditor General 2019", "type": "heading"}}, {"content": "financial year 2015/16 and to date, some have not yet been paid.", "metadata": {"headings": [{"headings_0": {"content": "Iganga, Butaleja, Namutumba and Luuka with land and properties valued at UGX 137 billion, only 3,556 PAPs with claims of UGX 62 billion have been fully compensated. It was further noted that over 85% of these PAPs were awarded compensation in", "page": 18, "level": 4}}, {"headings_1": {"content": "Process Procedure No. 11 requires that with consideration to arbitration, compensation,", "page": 18, "level": 2}}], "page": 18, "document_name": "MWTS Report of Auditor General 2019", "type": "paragraph"}}, {"content": "Delays in compensation of PAPs pose a risk of increased costs of acquisition of the", "metadata": {"headings": [{"headings_0": {"content": "Delays in compensation of PAPs pose a risk of increased costs of acquisition of the", "page": 18, "level": 2}}, {"headings_1": {"content": "Iganga, Butaleja, Namutumba and Luuka with land and properties valued at UGX 137 billion, only 3,556 PAPs with claims of UGX 62 billion have been fully compensated. It was further noted that over 85% of these PAPs were awarded compensation in", "page": 18, "level": 4}}], "page": 18, "document_name": "MWTS Report of Auditor General 2019", "type": "heading"}}, {"content": "Right of Way and lawsuits. \nThe Accounting Officer explained that the delays were due to inadequate budget allocations.", "metadata": {"headings": [{"headings_0": {"content": "Delays in compensation of PAPs pose a risk of increased costs of acquisition of the", "page": 18, "level": 2}}, {"headings_1": {"content": "Iganga, Butaleja, Namutumba and Luuka with land and properties valued at UGX 137 billion, only 3,556 PAPs with claims of UGX 62 billion have been fully compensated. It was further noted that over 85% of these PAPs were awarded compensation in", "page": 18, "level": 4}}, [{"headings_0": {"content": "Delays in compensation of PAPs pose a risk of increased costs of acquisition of the", "page": 18, "level": 2}}, {"headings_1": {"content": "Iganga, Butaleja, Namutumba and Luuka with land and properties valued at UGX 137 billion, only 3,556 PAPs with claims of UGX 62 billion have been fully compensated. It was further noted that over 85% of these PAPs were awarded compensation in", "page": 18, "level": 4}}]], "page": 18, "document_name": "MWTS Report of Auditor General 2019", "type": "paragraph"}}, {"content": "I advised the Accounting Officer to engage the Ministry of Finance and lobby for", "metadata": {"headings": [{"headings_0": {"content": "I advised the Accounting Officer to engage the Ministry of Finance and lobby for", "page": 18, "level": 2}}, {"headings_1": {"content": "Delays in compensation of PAPs pose a risk of increased costs of acquisition of the", "page": 18, "level": 2}}], "page": 18, "document_name": "MWTS Report of Auditor General 2019", "type": "heading"}}, {"content": "adequate resources to facilitate the timely implementation of the project. \n4.6", "metadata": {"headings": [{"headings_0": {"content": "I advised the Accounting Officer to engage the Ministry of Finance and lobby for", "page": 18, "level": 2}}, {"headings_1": {"content": "Delays in compensation of PAPs pose a risk of increased costs of acquisition of the", "page": 18, "level": 2}}, [{"headings_0": {"content": "I advised the Accounting Officer to engage the Ministry of Finance and lobby for", "page": 18, "level": 2}}, {"headings_1": {"content": "Delays in compensation of PAPs pose a risk of increased costs of acquisition of the", "page": 18, "level": 2}}]], "page": 18, "document_name": "MWTS Report of Auditor General 2019", "type": "paragraph"}}, {"content": "Funds absorption and implementation of Projects at Mt. Elgon Labour Based", "metadata": {"headings": [{"headings_0": {"content": "Funds absorption and implementation of Projects at Mt. Elgon Labour Based", "page": 19, "level": 5}}, {"headings_1": {"content": "I advised the Accounting Officer to engage the Ministry of Finance and lobby for", "page": 18, "level": 2}}], "page": 19, "document_name": "MWTS Report of Auditor General 2019", "type": "heading"}}, {"content": "Technology (MELTC) Training Centre \n4.6.1 Projects fund absorption", "metadata": {"headings": [{"headings_0": {"content": "Funds absorption and implementation of Projects at Mt. Elgon Labour Based", "page": 19, "level": 5}}, {"headings_1": {"content": "I advised the Accounting Officer to engage the Ministry of Finance and lobby for", "page": 18, "level": 2}}, [{"headings_0": {"content": "Funds absorption and implementation of Projects at Mt. Elgon Labour Based", "page": 19, "level": 5}}, {"headings_1": {"content": "I advised the Accounting Officer to engage the Ministry of Finance and lobby for", "page": 18, "level": 2}}]], "page": 19, "document_name": "MWTS Report of Auditor General 2019", "type": "paragraph"}}, {"content": "The school implemented a number of projects during the year. It was however noted", "metadata": {"headings": [{"headings_0": {"content": "The school implemented a number of projects during the year. It was however noted", "page": 19, "level": 2}}, {"headings_1": {"content": "Funds absorption and implementation of Projects at Mt. Elgon Labour Based", "page": 19, "level": 5}}], "page": 19, "document_name": "MWTS Report of Auditor General 2019", "type": "heading"}}, {"content": "that most of these projects had not been planned. Furthermore, there were projects for", "metadata": {"headings": [{"headings_0": {"content": "that most of these projects had not been planned. Furthermore, there were projects for", "page": 19, "level": 2}}, {"headings_1": {"content": "The school implemented a number of projects during the year. It was however noted", "page": 19, "level": 2}}], "page": 19, "document_name": "MWTS Report of Auditor General 2019", "type": "heading"}}, {"content": "which funds were spent beyond the allocated amount while others did not exhaust the", "metadata": {"headings": [{"headings_0": {"content": "that most of these projects had not been planned. Furthermore, there were projects for", "page": 19, "level": 2}}, {"headings_1": {"content": "The school implemented a number of projects during the year. It was however noted", "page": 19, "level": 2}}], "page": 19, "document_name": "MWTS Report of Auditor General 2019", "type": "paragraph"}}, {"content": "allocated funds. Details are in the table below:", "metadata": {"headings": [{"headings_0": {"content": "allocated funds. Details are in the table below:", "page": 19, "level": 2}}, {"headings_1": {"content": "that most of these projects had not been planned. Furthermore, there were projects for", "page": 19, "level": 2}}], "page": 19, "document_name": "MWTS Report of Auditor General 2019", "type": "heading"}}, {"content": [["Bridges to Prosperity", "595,580,000", "720,039,891", "124,459,891", "Expenditure higher than the allocation.", "This is a five-year jointly funded project between GoU and B2P with balances and activities that straddle financial years. The unspent balance was a provisional amount to pay for materials on the Kibembe suspended bridge. The actual amount spent on Kibembe was UGX136,042,688 in FY 2019/20"], ["Development Initiative for Northern Uganda", "372,410,000", "406,777,044", "(34,367,044)", "Expenditure was above what had been received. The school started spending way before funds had been  approved and therefore by the time the funds had come in, there was a projected deficit already.", "The process to approve the first release to MELTC for DINU activities was delayed as a new Bank account had to be opened in BoU. The invitations for training had been sent out to the beneficiary districts already and cancellation would affect other scheduled training at MELTC. The second release from DINU to clear the deficit is expected in quarter 2 of FY 2019/20"], ["Training of UNRA staff in road maintenance, LBT, and LCs", "540,428,999", "395,340,388", "145,088,611", "There was a project balance at the end of the training meaning they had over allocated funds the activity.", "The t balance on this training arose because MELTEC had planned to train three groups. At the end of the FY, only two groups had been trained. The unspent balance was to cater to one of the 3 remaining groups to be trained."], ["Training of Mid-Level contractors", "379,409,250", "13,790,000", "365,519,250", "Funds were not utilized. The project will commence in 2019/20", "The delayed absorption of the funds was caused by a delayed procurement process  that also involved a post- qualification evaluation of the prospective contractors for training. The activity was completed in quarter 1 of"]], "metadata": {"headings": [{"headings_0": {"content": "allocated funds. Details are in the table below:", "page": 19, "level": 2}}, {"headings_1": {"content": "that most of these projects had not been planned. Furthermore, there were projects for", "page": 19, "level": 2}}], "page": 19, "document_name": "MWTS Report of Auditor General 2019", "columns": ["Project Name", "Release Amount (18/19) (UGX)", "Spent (UGX)", "Balances as 18/19 (UGX) at", "Audit Remarks", "RESPONSES"], "type": "table"}}, {"content": [["", "FY 2019/20", null, null, null, null], ["District Road Improvement projects", "391,110,000", "393,910,000", "2,800,000", "Funds were utilized with no substantial reports attached for the expenditure.  Works are still ongoing as per the progress reports.", "The exercise was completed and the reports were submitted."], ["Rolling out of low cost sealing", "106,843,004", "142,979,004", "36,136,000", "BoQs were developed and the civil works will commence in FY 2019/20. The project account was overdrawn as indicated.", "The project account was overdrawn due to extra field activities that had to be undertaken to achieve the desired objective(s). This is still an ongoing project and the deficit will be recovered from the subsequent releases"], ["Training in constructing stone arch bridges", "300,000,000", "118,502,625", "181,497,375", "The activity was partially done. Training is scheduled for 2019/20. Under absorption observed.", "The under absorption was occasioned by the need to train key stakeholders from MoWT and DLGs in the design and construction of low cost bridges under AfDB capacity building. Training of technical staff from DLGs at MELTC will commence in Quarter3 of FY 2019/20"], ["Construction of ladders", "274,000,000", "190,956,800", "83,043,200", "Under absorption observed.", "There was a delay in the completion of the Steel ladders due to heavy rains and poor access roads. However, the Steel ladders at Sigwa were completed and commissioned on 10 th October 2019."]], "metadata": {"headings": [{"headings_0": {"content": "allocated funds. Details are in the table below:", "page": 19, "level": 2}}, {"headings_1": {"content": "that most of these projects had not been planned. Furthermore, there were projects for", "page": 19, "level": 2}}], "page": 20, "document_name": "MWTS Report of Auditor General 2019", "columns": ["Project Name", "Release Amount (18/19) (UGX)", "Spent (UGX)", "Balances as 18/19 (UGX) at", "Audit Remarks", "RESPONSES"], "type": "table"}}, {"content": "The excess expenditure and implementation of unplanned activities contravene financial", "metadata": {"headings": [{"headings_0": {"content": "The excess expenditure and implementation of unplanned activities contravene financial", "page": 20, "level": 2}}, {"headings_1": {"content": "allocated funds. Details are in the table below:", "page": 19, "level": 2}}], "page": 20, "document_name": "MWTS Report of Auditor General 2019", "type": "heading"}}, {"content": "regulations and result in planned activities not being implemented.  \nI advised the Accounting Officer to ensure that activities are implemented in accordance with approved plans and budgets.", "metadata": {"headings": [{"headings_0": {"content": "The excess expenditure and implementation of unplanned activities contravene financial", "page": 20, "level": 2}}, {"headings_1": {"content": "allocated funds. Details are in the table below:", "page": 19, "level": 2}}], "page": 20, "document_name": "MWTS Report of Auditor General 2019", "type": "paragraph"}}, {"content": "4.6.2 Status of Project Implementation", "metadata": {"headings": [{"headings_0": {"content": "4.6.2 Status of Project Implementation", "page": 20, "level": 5}}, {"headings_1": {"content": "The excess expenditure and implementation of unplanned activities contravene financial", "page": 20, "level": 2}}], "page": 20, "document_name": "MWTS Report of Auditor General 2019", "type": "heading"}}, {"content": "A review of the status of implementation of various projects at the training school", "metadata": {"headings": [{"headings_0": {"content": "A review of the status of implementation of various projects at the training school", "page": 20, "level": 2}}, {"headings_1": {"content": "4.6.2 Status of Project Implementation", "page": 20, "level": 5}}], "page": 20, "document_name": "MWTS Report of Auditor General 2019", "type": "heading"}}, {"content": "revealed that implementation of a number of projects had been delayed and some", "metadata": {"headings": [{"headings_0": {"content": "A review of the status of implementation of various projects at the training school", "page": 20, "level": 2}}, {"headings_1": {"content": "4.6.2 Status of Project Implementation", "page": 20, "level": 5}}], "page": 20, "document_name": "MWTS Report of Auditor General 2019", "type": "paragraph"}}, {"content": "stalled. Details are provided in the table below.", "metadata": {"headings": [{"headings_0": {"content": "stalled. Details are provided in the table below.", "page": 20, "level": 2}}, {"headings_1": {"content": "A review of the status of implementation of various projects at the training school", "page": 20, "level": 2}}], "page": 20, "document_name": "MWTS Report of Auditor General 2019", "type": "heading"}}, {"content": [["Bridges Prosperity to", "Construction  of suspended  cable footbridges across river crossing bottlenecks.", "595,580,000", "This is a five-year project and 10 footbridges were to be constructed in selected parts of the country."], ["Development Initiative for Northern Uganda", "Training technical and technical  from DLGs in North & North Eastern Uganda in LBT, staff", "372,410,000", "The project started late and will  to 2019/20. However, it should be noted that the budget had continue through"]], "metadata": {"headings": [{"headings_0": {"content": "stalled. Details are provided in the table below.", "page": 20, "level": 2}}, {"headings_1": {"content": "A review of the status of implementation of various projects at the training school", "page": 20, "level": 2}}], "page": 20, "document_name": "MWTS Report of Auditor General 2019", "columns": ["Project Name", "Objective", "Amount Received (UGX)", "Audit Remarks"], "type": "table"}}, {"content": [["", "CCIs, and LCs", "", "been exhausted by the year end."], ["Training of Mid-level contractors", "contractors Improve the capacity of local  to take on LCs contracts in the country.", "379,409,250", "The project not implemented due to the late release of funds. was"], ["District Road Improvement projects", "Prefeasibility study for the district's roads improvement project.", "391,110,000", "It was difficult to establish if these activities had been carried out as there were no feasibility study reports presented but payments were made to individual ministry staff."], ["Training of Mechanical Operators", "in mechanical from the Eastern Training operators districts Uganda.", "214,462,000", "As per the progress report of the accountant, the activity was completed the 3 rd quarter. in"], ["Rolling out of low  cost sealing", "Carry out geotechnical investigations,  materials testing and develop BoQs for roads in selected districts in the country.", "106,843,004", "Funds were mainly spent on allowances  the project activity. 60% of the funds  on allowances. instead of were spent"], ["Training in constructing stone  bridges arch", "Improve access across rivers. community", "300,000,000", "Geotechnical investigations were done at Mutoto and Nabidoko. Training to be done in 2019/20"], ["Construction of ladders", "Improve  community access in mountainous hard to reach areas.", "274,000,000", "inspection report to confirm what was delivered. There was no"], ["AFDB funded capacity building training", "Training  MoWT Engineers,  MELTC trainers and district engineers in LCs, Road Asset Management.", "554,926,000", "The training was delayed by the procurement of individual consultants  the MELTC training team. to boost"]], "metadata": {"headings": [{"headings_0": {"content": "stalled. Details are provided in the table below.", "page": 20, "level": 2}}, {"headings_1": {"content": "A review of the status of implementation of various projects at the training school", "page": 20, "level": 2}}], "page": 21, "document_name": "MWTS Report of Auditor General 2019", "columns": ["Project Name", "Objective", "Amount Received (UGX)", "Audit Remarks"], "type": "table"}}, {"content": "The delay in the implementation of the projects may lead to failure to achieve the", "metadata": {"headings": [{"headings_0": {"content": "The delay in the implementation of the projects may lead to failure to achieve the", "page": 21, "level": 2}}, {"headings_1": {"content": "stalled. Details are provided in the table below.", "page": 20, "level": 2}}], "page": 21, "document_name": "MWTS Report of Auditor General 2019", "type": "heading"}}, {"content": "intended objectives.", "metadata": {"headings": [{"headings_0": {"content": "The delay in the implementation of the projects may lead to failure to achieve the", "page": 21, "level": 2}}, {"headings_1": {"content": "stalled. Details are provided in the table below.", "page": 20, "level": 2}}], "page": 21, "document_name": "MWTS Report of Auditor General 2019", "type": "paragraph"}}, {"content": "I advised the Accounting officer to review the implementation of the projects to address", "metadata": {"headings": [{"headings_0": {"content": "I advised the Accounting officer to review the implementation of the projects to address", "page": 21, "level": 2}}, {"headings_1": {"content": "The delay in the implementation of the projects may lead to failure to achieve the", "page": 21, "level": 2}}], "page": 21, "document_name": "MWTS Report of Auditor General 2019", "type": "heading"}}, {"content": "the causes of these snags to ensure that the expected outputs under the various activities are achieved. \nJohn F.S. Muwanga", "metadata": {"headings": [{"headings_0": {"content": "I advised the Accounting officer to review the implementation of the projects to address", "page": 21, "level": 2}}, {"headings_1": {"content": "The delay in the implementation of the projects may lead to failure to achieve the", "page": 21, "level": 2}}, [{"headings_0": {"content": "I advised the Accounting officer to review the implementation of the projects to address", "page": 21, "level": 2}}, {"headings_1": {"content": "The delay in the implementation of the projects may lead to failure to achieve the", "page": 21, "level": 2}}]], "page": 21, "document_name": "MWTS Report of Auditor General 2019", "type": "paragraph"}}, {"content": "AUDITOR GENERAL KAMPALA", "metadata": {"headings": [{"headings_0": {"content": "AUDITOR GENERAL KAMPALA", "page": 21, "level": 5}}, {"headings_1": {"content": "I advised the Accounting officer to review the implementation of the projects to address", "page": 21, "level": 2}}], "page": 21, "document_name": "MWTS Report of Auditor General 2019", "type": "heading"}}, {"content": "27 th December 2019", "metadata": {"headings": [{"headings_0": {"content": "AUDITOR GENERAL KAMPALA", "page": 21, "level": 5}}, {"headings_1": {"content": "I advised the Accounting officer to review the implementation of the projects to address", "page": 21, "level": 2}}], "page": 21, "document_name": "MWTS Report of Auditor General 2019", "type": "paragraph"}}, {"content": "Appendix I \u2013 Implementation of planned activities", "metadata": {"headings": [{"headings_0": {"content": "Appendix I \u2013 Implementation of planned activities", "page": 22, "level": 5}}, {"headings_1": {"content": "AUDITOR GENERAL KAMPALA", "page": 21, "level": 5}}], "page": 22, "document_name": "MWTS Report of Auditor General 2019", "type": "heading"}}, {"content": [["Project 1096: Support to computerized driving permit: **Partially Achieved**", null, null, null, null], ["safety programs coordinated  and monitored Road", "for new for Contractor  office premises UCDP procured", "Budget: 2.7 Released: 2.322  Spent: 2.322", "Partially Achieved", "Scheme designs and concepts for the one-stop center building to accommodate the One-Stop Centre and New site (URC facility) assessment concluded."], ["Government Buildings and Administrative Infrastructure", "10% of building works for new office premises for UCDP completed", null, "Not Achieved", "The plan to complete 10% building works for the new office premises was not achieved due to a change of location as top management anticipated congestion around the original proposed location (Current TLB premises)."], ["Purchase  of office and ICT Equipment, including software.", "Support  to Automated Licensing System provided", null, "Achieved", "Funds were on installation of digital archiving system spent"], ["Program 02: Transport infrastructure and services- **Partially Achieved**", null, null, null, null], ["Policies, Laws, Guidelines, Plans  Strategies and", "a)Performance  of URC, CAA, EACAA Soroti monitored and evaluated;", "Budget: 13.47 Released: 293.51  Spent: 293.25 UGX 122,668,603,4 03 was  utilized towards the Purchase of passenger planes  (Airbus) and consolidated allowances to National Airline. **Note:**", "Partially Achieved", "a) Interviews indicated that monitoring  activities relating to URC, CAA, and EACAA were undertaken and these formed the basis for the release of funds to the Agencies."], [null, "b) Regional Transport Sector projects and programs  coordinated;", null, "", "b) The activities relating to the regional transport sector projects and programs like Regional workshop to review the draft final Management Plan of Lake Edward and Albert Basin in Gisenyi Rwanda was held;  refined Petroleum  Pipeline Cluster Experts Site Visit held at Kenya Pipeline Company Limited was also held in Kisumu. of Product Report report with respect to International  Arbitration between Rift Valley Railways The"]], "metadata": {"headings": [{"headings_0": {"content": "Appendix I \u2013 Implementation of planned activities", "page": 22, "level": 5}}, {"headings_1": {"content": "AUDITOR GENERAL KAMPALA", "page": 21, "level": 5}}], "page": 22, "document_name": "MWTS Report of Auditor General 2019", "columns": ["Output", "Planned Activity", "Amount (UGX. Billion)", "Activity Delivery", "Audit Remarks"], "type": "table"}}, {"content": [["", "and GoU was held on 12-14 March 2019. This is part of the coordination for the Regional Transport Sector Projects and Programs.", null, null, null], ["to Logistics Development group (Green Transport and Logistics activities); c)Support", "", "", "c) Support Development Group Transport  Activities) implemented. Logistics (Green Logistics was  not and to", null], ["Transport Policy developed d)Railway", "", "", "d) The Railway Transport Policy was not completed. It is still in draft form pending the ministry approval.", null], ["Project 0951 East African Trade and Transport Facilitation-Partially **Achieved**", null, null, null, null], ["Boarder Rehabilitation/ Construction Post", "of Elegu  OSBP completed Construction", "UGX 1.65bn was spent on repair of Japanese Equipment; Development of Kabaale International Airport and Supply of digital Archiving System. Budget: 7.01 Release:11.88 Spent: 5.633 **Note:**", "Partially Achieved", "a) Elegu border post, Phase 2 has started and almost to completion. However, completion certificate and occupancy are yet to be issued."], [null, "b)85%  works for Katuna construction OSBP (Phase 1) completed;", null, "Achieved", "b) Construction of Katuna border post was done."], [null, "for c)90% construction works the exit road at Malaba OSBP completed;", null, "Achieved", "c) The exit road to Malaba was constructed."], [null, null, null, "Not achieved", "for procurement contract  the construction of Katuna border post Phase II was  completed which is still at the evaluation stage at the time of the audit. not e) d) The"]], "metadata": {"headings": [{"headings_0": {"content": "Appendix I \u2013 Implementation of planned activities", "page": 22, "level": 5}}, {"headings_1": {"content": "AUDITOR GENERAL KAMPALA", "page": 21, "level": 5}}], "page": 23, "document_name": "MWTS Report of Auditor General 2019", "columns": ["Output", "Planned Activity", "Amount (UGX. Billion)", "Activity Delivery", "Audit Remarks"], "type": "table"}}, {"content": "a)", "metadata": {"headings": [{"headings_0": {"content": "Appendix I \u2013 Implementation of planned activities", "page": 22, "level": 5}}, {"headings_1": {"content": "AUDITOR GENERAL KAMPALA", "page": 21, "level": 5}}], "page": 23, "document_name": "MWTS Report of Auditor General 2019", "type": "paragraph"}}, {"content": [["", "e) Designs for Mpondwe, Bunagana, Goli and Ntoroko OSBPs completed; Monthly  progress  prepared. project reports", "", "Partially achieved", "e) Designs for Mpondwe, Bunagana, Goli and Ntoroko border posts were done.  The monthly progress reports as planned for the progress of works were not available."], ["Project 1097: New standard gauge railway line- **Partially Achieved**", null, null, null, null], ["Development  of  Standard Gauge Railway Infrastructure", "a)A comprehensive financial analysis of the Eastern route finalized;", "Budget: 39.2 Release: 33.43  Spent: 33.432 The funds released related to quite a number of activities and were therefore difficult to attach the amount spent on a specific output. **Note:**", "Not Achieved", "a) The comprehensive fiscal analysis report was not completed. This was still pending review and adoption by the Peer Review Committee;"], [null, "Training of staff undertaken; b)", null, "Not Achieved", "b) Training of staff was not undertaken;"], [null, "of unsolicited  local content participants undertaken; c)Profiling", null, "Not Achieved", "profiling  of unsolicited local content participants was not completed; c) The"], [null, "d) National and Regional coordination of the SGR project undertaken;", null, "Partially Achieved", "d) The National and coordination the SGR project Regional  of undertaken;"], [null, "e)Statistical  and economic software and equipment are procured;", null, "Not Achieved", "e) Statistical and economic software  and equipment were not procured."], [null, "PAPs along the corridor acquired; f)Affected", null, "Achieved", "f) 264 PAPs were compensated along the corridor."]], "metadata": {"headings": [{"headings_0": {"content": "Appendix I \u2013 Implementation of planned activities", "page": 22, "level": 5}}, {"headings_1": {"content": "AUDITOR GENERAL KAMPALA", "page": 21, "level": 5}}], "page": 24, "document_name": "MWTS Report of Auditor General 2019", "columns": ["Output", "Planned Activity", "Amount (UGX. Billion)", "Activity Delivery", "Audit Remarks"], "type": "table"}}, {"content": [["", "g)14.433acres of SGR corridor acquired", "", "Achieved", "e) 26.704 acres for the SGR corridor was acquired."], ["Project 1284: Development of New Kampala port in Bukasa- **Partially Achieved**", null, null, null, null], ["Feasibility  / Design Studies", "Implementation of RAP", "Budget:3.9 Release:3.7 Spent: 7.7 Funds totaling to UGX 766.9m for this activity had been used for the construction of Sezibwa Swamp and office consumables. **Note:**", "Achieved", "a) The Resettlement Action Plan study report for Bukasa was approved  and implementation commenced."], ["Construction/R ehabilitation of Inland Water Transport Infrastructure", "b)20%  of dredging surcharging completed port and works", null, "Not Achieved", "b) The 20% of dredging and surcharging works were not done due to procurement delays of dredging  and surcharging  contractors. The law required that a local contractor should be included in the civil works which were eventually resolved as proposed. The works were also affected by delays in compensation of PAPs in the area where works were to be done."], ["Construction/R ehabilitation of Inland Water Transport Infrastructure", "Detailed engineering design for the New Kampala  at Bukasa completed Port", null, "Not Achieved", "Detailed Engineering design for New Kampala Bukasa was not completed The"], ["Project 1373 Entebbe Airport Rehabilitation Phase **1-Not Achieved**", null, null, null, null], ["Rehabilitation  of Upcountry Aerodromes", "a)100% works for the new cargo center complex for Entebbe Airport completed", "Overall the project progress was at 64% Budget:151.5 8  Released: 92.68 Spent:92.68 **Note:**", "Not Achieved", "a) The works on the new cargo center complex for Entebbe Airport were not completed."], [null, "", null, "Not Achieved", ""]], "metadata": {"headings": [{"headings_0": {"content": "Appendix I \u2013 Implementation of planned activities", "page": 22, "level": 5}}, {"headings_1": {"content": "AUDITOR GENERAL KAMPALA", "page": 21, "level": 5}}], "page": 25, "document_name": "MWTS Report of Auditor General 2019", "columns": ["Output", "Planned Activity", "Amount (UGX. Billion)", "Activity Delivery", "Audit Remarks"], "type": "table"}}, {"content": [["", "b)100% rehabilitation works for aprons 1 and 2 completed", "physical progress  as of October 2019.  **Error! eference source not found.** refers", "", "b) The rehabilitation works for aprons 1 and 2 were not completed."], ["c)100% rehabilitation works for runway 12/30  its associated taxiways completed and", "**found.** refers", null, "Not Achieved", "c) The rehabilitation works for runways and its associated  taxiways were not completed."], ["d)20% works for the New  Passenger Terminal completed", "", null, "Not Achieved", "d) The new passenger terminal building works are yet to commence as it is dependent on the completion of the new cargo center complex. Physical progress was at 0%."], ["Project 1489 Development of Kabaale Airport- **Partially Achieved**", null, null, null, null], ["Border  Post Rehabilitation/ Construction", "a)50% physical works for the development of Kabaale Airport (Phase I) completed;", "Budget:0.5 Release:6.25 Spent: 6.25", "Partially Achieved", "Planned activities for Phase I not fully completed. Activities done include: Clearing and grubbing; swamp treatment; cut and fill, plus the drainage works and road diversion of 3.8km was accomplished. was affected by land compensation issues, delays in procurement of supervision consultant and release of GoU counterpart funding. Progress"], ["Project 1512: Uganda National Airline Project- **Partially Achieved**", null, null, null, null], ["Laws, Guidelines, Plans, Strategies and Policies,", "a)National launched operational Airline and", "Budget: 129.5 Release: 409.55  Spent: 117.232", "Achieved", "**a)** National Airline launch and operationalization was achieved. Key staff was recruited as planned using a consultancy.  The Uganda National Airline started  operations. However, the Five phase  certification process the Air Operator  Certificate was still ongoing at the end of June 2019. for"]], "metadata": {"headings": [{"headings_0": {"content": "Appendix I \u2013 Implementation of planned activities", "page": 22, "level": 5}}, {"headings_1": {"content": "AUDITOR GENERAL KAMPALA", "page": 21, "level": 5}}], "page": 26, "document_name": "MWTS Report of Auditor General 2019", "columns": ["Output", "Planned Activity", "Amount (UGX. Billion)", "Activity Delivery", "Audit Remarks"], "type": "table"}}, {"content": [["Purchase  of Motor vehicles and  Other Transport Equipment", "4 aircraft for the National  Airline procured; a)", "", "Partially Achieved", "b) Two bombardier CRJ900 aircraft were delivered out of the four planned aircraft."], ["Subprogram: Roads and Bridges-Achieved", null, null, null, null], ["Support MELTC to", "TNA carried out in 20DLGs & 20 urban LGs for selection of Technical Supervisors and Non-Engineering staff to undertake training in LBT, LCS, & CCIs.", "Bugdet:4 Release:4 Spent:4", "Achieved", "**a)** TNA carried out in 20DLGs & 20 urban LGs for selection of Technical Supervisors and Non- Engineering staff to undertake training in LBT, LCS, & CCIs output was achieved. 198 No. Road maintenance gang leaders and 19No road overseers from various districts (20) and urban local governments (20).  The non-engineering staff was also trained."], [null, "TNA carried out in 10 DLGs for the selection of trainable Road Gang Leaders in LBT/Routine  road maintenance.", null, "Achieved", "TNA carried out in 10 DLGs for the selection of trainable Road Gang Leaders in LBT/Routine road maintenance. The training needs assessment for 10 DLGs was carried out on routine road maintenance."], [null, "c)  Technical Supervisors from 10 DLGs", null, "Achieved", "The technical supervisor was also trained for the 10 DLGs."], ["Project 1421: Development of the construction industry-Partially **Achieved**", null, null, null, null], ["Policies, Laws, Guidelines, Plans  Strategies and", "a)General specifications  for roads and bridges work reviewed and updated ;", "Budget:8.2 Release:7.79 Spent: 3.8", "Achieved", "a) The General specifications for roads and bridges works were not updated."], [null, "b) UCICO bill finalized and established;", null, "Not Achieved", "b) UCICO bill was not The reversed finalized.  government  and canceled the bill."], [null, "c)Unit cost study for road construction  and maintenance prepared;", null, "Partially Achieved", "**c)** The Unit cost Study for road construction and maintenance  was partially  completed. However, this was yet to be approved."]], "metadata": {"headings": [{"headings_0": {"content": "Appendix I \u2013 Implementation of planned activities", "page": 22, "level": 5}}, {"headings_1": {"content": "AUDITOR GENERAL KAMPALA", "page": 21, "level": 5}}], "page": 27, "document_name": "MWTS Report of Auditor General 2019", "columns": ["Output", "Planned Activity", "Amount (UGX. Billion)", "Activity Delivery", "Audit Remarks"], "type": "table"}}, {"content": [["", "Non-motorised manual d) transport prepared;", "", "Partially Achieved", "d) Non-motorized transport manual was partially completed. It was in draft form yet to be approved by the responsible authorities."], ["Project 0269: Construction of Selected Bridges- **Partially Achieved**", null, null, null, null], ["Monitoring and capacity building  support  district  works for road", "of and Swamp Construction  Bambala  Kabindula  Crossings  (Kyankwanzi District) completed", "Budget:18.6 Release:18.4 Spent: 17.03", "Achieved", "**a)** The construction of the Bambala and Kabindula swamp  was completed. crossing"], [null, "of Bridge District) Construction Kisaigi (Kakumiro completed;", null, "Achieved", "The construction of Kisaigi Bridge was completed. b) the"], ["Major Bridges", "and of swamp between and c)  Design Construction  Sezibwa  crossing  Kayunga  Nakasongola; Wangobo-Nsonkwe- Namunyumya; Muzizi and Amodo swamp among others.", null, "Partially Achieved", "design and construction of sezibwa swamp crossing were not completed. This activity was still ongoing at the time of the audit.  However, there were a number of bridges that had not been completed like Wangobo- Nsonkwe-Namunyumya; Muzizi and Amodo Swamp among others. This was attributable to procurement being halted and taken over by UNRA for the case of Amua Bridge; while for others there was Delayed procurement of materials for the construction of the metallic ladder and lack of equipment. The"], ["Project:0307 Rehabilitation of District Roads-Not **Achieved**", null, null, null, null], ["Urban Roads construction and rehabilitation (Bitumen Standards)", "a) Rehabilitation of roads in Mityana MC - 2.35km  Old Kampala Rd & Station road completed on", "The activities were not achieved due to various reasons. For example, the procurement delays noted in obtaining contractors  for the works to be done on Budget: 8.411 Release:  8.274  Spent: 8.096 **Note:**", "Not Achieved", "a) Rehabilitation of roads in Mityana MC was not completed. The only 1.7km of the road was completed."], [null, "Feasibility study/design  for urban  roads rehabilitation project in  Municipal Councils undertaken 20", null, "Not Achieved", "b) The feasibility study or design for the urban road  rehabilitation project was not undertaken at the time of the audit."]], "metadata": {"headings": [{"headings_0": {"content": "Appendix I \u2013 Implementation of planned activities", "page": 22, "level": 5}}, {"headings_1": {"content": "AUDITOR GENERAL KAMPALA", "page": 21, "level": 5}}], "page": 28, "document_name": "MWTS Report of Auditor General 2019", "columns": ["Output", "Planned Activity", "Amount (UGX. Billion)", "Activity Delivery", "Audit Remarks"], "type": "table"}}, {"content": [["", "", "Mityana MC  on Kampala Road and Station Road.; Delays in concluding detailed designs and engineers cost estimates affected the planned road works.", "", ""], ["c) Additional works on  tarmacking parking areas and access road to Guest Wing & Health Facility at NALI", "detailed designs and engineers cost estimates affected the planned road works.", null, "Not Achieved", "c) The additional works on tarmacking  parking areas and access road to Guest Wing and Health facility at NALI Estate  not completed as we noted that drainage works were still ongoing along with other activities. were"], ["Project 0306: Urban Road Re-sealing-Not **Achieved**", null, null, null, null], ["Roads, Streets, and Highways", "ading to bitumen standard  of Busabala  Road (12km)  in Makindye Ssabagabo  Phase 1 MC- a) Rehabilitation/Upgr", "Budget: 6 Release: 5.860  Spent: 5.860", "Not Achieved", "(121km) Rehabilitation/upgrading  to bitumen standard of Busabala Road in Makindye Ssabagabo MC-Phase I was not achieved. This was due to the change  Top Management  to rehabilitate the Cathedral and Church Roads in Bugemebe TC and Internal Roads at the National Agric Show Grounds in Jinja M.C. the Team by"], ["Project 0307: Rehabilitation of district roads- **Partially Achieved**", null, null, null, null], ["Roads, Streets, and Highways", "a)Construction  of roads using probase technology undertaken for 75km of  including Nansana- Bira- Kireka road (4.7km); roads", "Budget:73.89 5 Release:74.08 5  Spent: 80.779 **Note:** It was difficult to establish how much had been spent on a specific planned output vis-a- vis the deliverables reported.", "Achieved", "a) Construction of roads using  probase technology undertaken for 75km of roads including  Nansana- Bira-  road (4.7km)  was completed. Kireka"], [null, "Geometric and pavement design of road sections to be constructed b)", null, "Partially Achieved", "b) The geometric and pavement design of the road section was not completed."]], "metadata": {"headings": [{"headings_0": {"content": "Appendix I \u2013 Implementation of planned activities", "page": 22, "level": 5}}, {"headings_1": {"content": "AUDITOR GENERAL KAMPALA", "page": 21, "level": 5}}], "page": 29, "document_name": "MWTS Report of Auditor General 2019", "columns": ["Output", "Planned Activity", "Amount (UGX. Billion)", "Activity Delivery", "Audit Remarks"], "type": "table"}}, {"content": [["", "c) Specialized  Equipment for survey procured", "", "Not Achieved", "c) Specialized Equipment for the survey was not procured."], ["Construction  of access road to Mwiri (3.1km) completed", "", "Achieved", "d) The construction of the access road to Mwiri was completed.", null], ["**Subprogram:** Mechanical Engineering Services-Partially **Achieved**", null, null, null, null], ["Operation and maintenance of MV Kalangala ship and other delegated ferries", "a) Ferry landing at Nakiwogo ( Entebbe) and  Lutoboka Kalangala) maintained;", "Budget: 33.2 Release: 33.07  Spent: 32.594", "Achieved", "a)The landing at Nakiwogo and Lutoboka was in a maintained; site"], [null, "b) Operation of MV Kalangala  ship supported  and monitored;", null, "Achieved", "The operation of the MV Kalangala ship was supported. b)"], [null, "Marine insurance for MV Kalangala and lake Bisina ferry secured; c)", null, "Achieved", "c) Marine Insurance for MV Kalangala and L Bisina was secured."], [null, "d) Class survey for MV  Kalangala undertaken;", null, "Partially Achieved", "d) I could not confirm is the survey had been extensively undertaken as there were no reports presented to the audit team."], ["Project 1405: Rehabilitation of Regional Mechanical Workshop- **Partially Achieved**", null, null, null, null], ["Government Buildings and Administrative Infrastructure", "a) Gulu Regional Mechanical Workshop parking yard paved;", "Budget:3.030 Release: 2.810  Spent: 2.810", "Achieved", "a) Gulu Regional Workshops'  parking yard was paved."], [null, "Mbarara  Regional Mechanical Workshop yard paved;", "", "Achieved", "b) Mbarara Regional Mechanical Workshop yard was also paved."], [null, "c) 2 Zonal Centers established;", "", "Not Achieved", "The two zonal centers were not established."]], "metadata": {"headings": [{"headings_0": {"content": "Appendix I \u2013 Implementation of planned activities", "page": 22, "level": 5}}, {"headings_1": {"content": "AUDITOR GENERAL KAMPALA", "page": 21, "level": 5}}], "page": 30, "document_name": "MWTS Report of Auditor General 2019", "columns": ["Output", "Planned Activity", "Amount (UGX. Billion)", "Activity Delivery", "Audit Remarks"], "type": "table"}}, {"content": [["Project 1105: Strengthening Sector Coordination, Planning and **ICT-Partially Achieved**", null, null, null, null], ["Strengthening sector coordination, planning, and ICT", "a)Ministerial Policy developed; ICT", "Budget: 1.2 Release: 1.098  Spent: 7.966", "Partially Achieved", "a) The Ministerial ICT Policy was developed."], [null, "b) Coordinates and mapping of infrastructure on  Lake Victoria.", null, "Not Achieved", "c) Coordinates and mapping  of infrastructure identified on Lake Victoria, the activity  not completed. was"], [null, "The ToRs for Ministerial ICT policy and Environmental Impact Assessment reviewed the report of Portbell and Jinja landing  sites completed.", null, "Achieved", "The ToRs for Ministerial ICT policy and Environmental Impact Assessment review report for Portbell and Jinja landing sites were provided for audit."], [null, "access Feasibility Study and  detailed engineering designs for  roads, community  jetties and landing sites on L.Victoria completed. d)", null, "Not Achieved", "for d) Feasibility study and detailed engineering designs  access roads,  community jetties and Landing sites on Lake Victoria were not done since there was no funding from world bank as expected."], [null, "e)National Transport Master  Plan conducted  and preparation  a Multimodal transport strategy commenced; of", null, "Partially Achieved", "The National Transport Master Plan conducted and preparation for the Multimodal transport strategy. The National Transport Master Plan was conducted  the preparation of the Multi-Modal transport strategy was not done. while"]], "metadata": {"headings": [{"headings_0": {"content": "Appendix I \u2013 Implementation of planned activities", "page": 22, "level": 5}}, {"headings_1": {"content": "AUDITOR GENERAL KAMPALA", "page": 21, "level": 5}}], "page": 31, "document_name": "MWTS Report of Auditor General 2019", "columns": ["Output", "Planned Activity", "Amount (UGX. Billion)", "Activity Delivery", "Audit Remarks"], "type": "table"}}, {"content": "Source: MPS, Interviews, OAG reviews", "metadata": {"headings": [{"headings_0": {"content": "Source: MPS, Interviews, OAG reviews", "page": 31, "level": 11}}, {"headings_1": {"content": "Appendix I \u2013 Implementation of planned activities", "page": 22, "level": 5}}], "page": 31, "document_name": "MWTS Report of Auditor General 2019", "type": "heading"}}, {"content": "Appendix II: Summary of Audit Findings per project", "metadata": {"headings": [{"headings_0": {"content": "Appendix II: Summary of Audit Findings per project", "page": 32, "level": 5}}, {"headings_1": {"content": "Source: MPS, Interviews, OAG reviews", "page": 31, "level": 11}}], "page": 32, "document_name": "MWTS Report of Auditor General 2019", "type": "heading"}}, {"content": "The table below presents the summary of findings per project", "metadata": {"headings": [{"headings_0": {"content": "The table below presents the summary of findings per project", "page": 32, "level": 2}}, {"headings_1": {"content": "Appendix II: Summary of Audit Findings per project", "page": 32, "level": 5}}], "page": 32, "document_name": "MWTS Report of Auditor General 2019", "type": "heading"}}, {"content": [["**1**", "Rehabilitation/upgrading of the access road(3.1km) to Busoga College Mwiri in Jinja and paving the parking area at the central materials laboratory in Kireka, Kampala.", "**Inadequate feasibility studies during design, and increased quantities;** Audit noted that the original geometric design was shifted at sections 1+150 to 1+410, and 1+600 to 1+700 with an intention of reducing on the earthworks as indicated in progress reports. It was however noted that the quantities of Cut to spoil, imported subgrade fill material, and stone pitching exceeded the original by 561%, 163.2%, and 31.2% respectively. This is a clear indicator that thorough investigations were not carried out at the design stage."], [null, null, "**The omission of essential components in the contract;** Audit review of project bills of quantities, and inspection of the implemented project revealed that LHS road edge protection and guard rails were not provided for in the contract."], [null, null, "**Expired Performance guarantee;** The extended performance guarantee expired on 24 th July 2019 and has not been renewed to-date. It should be noted that the contractor has not yet achieved substantial completion and still has outstanding works to implement."]], "metadata": {"headings": [{"headings_0": {"content": "The table below presents the summary of findings per project", "page": 32, "level": 2}}, {"headings_1": {"content": "Appendix II: Summary of Audit Findings per project", "page": 32, "level": 5}}], "page": 32, "document_name": "MWTS Report of Auditor General 2019", "columns": ["S/No", "Project/Contract Amount", "Key Findings"], "type": "table"}}, {"content": [["**1**", "Rehabilitation/upgrading of the access road(3.1km) to Busoga College Mwiri in Jinja and paving the parking area at the central materials laboratory in Kireka, Kampala.", "**Inadequate feasibility studies during design, and increased quantities;** Audit noted that the original geometric design was shifted at sections 1+150 to 1+410, and 1+600 to 1+700 with an intention of reducing on the earthworks as indicated in progress reports. It was however noted that the quantities of Cut to spoil, imported subgrade fill material, and stone pitching exceeded the original by 561%, 163.2%, and 31.2% respectively. This is a clear indicator that thorough investigations were not carried out at the design stage."], [null, null, "**The omission of essential components in the contract;** Audit review of project bills of quantities, and inspection of the implemented project revealed that LHS road edge protection and guard rails were not provided for in the contract."], [null, null, "**Expired Performance guarantee;** The extended performance guarantee expired on 24 th July 2019 and has not been renewed to-date. It should be noted that the contractor has not yet achieved substantial completion and still has outstanding works to implement."], [null, null, "**The slow progress of works;** Review of Progress report of August 2019, revealed that the original project period of six (6) months had been extended by 15weeks. The audit noted that with the extension of 15 weeks, by 31 st July 2019, the progress of works was only 86.3%, against elapsed project time of 133.68%."], [null, null, "**Inspection of Works;** some of the observations made included; Bleeding at Ch 0+030, Silted side drain at LHS of kakira access, Short side drain at LHS of kakira access, Poorly finished and failed stone pitching at end of Bugembe access LHS, Shrub Overgrown side drain on LHS of Iganga access affecting flow of water, Cracked access culvert line at 0+200 LHS, Washed/damaged stone pitching bases at several locations, Damaged end structures at several access culverts, Unconstructed outlet end structures on all cross culverts, Potholes developing at km 0+975 centreline, Stripping of second seal chippings at Ch 1+850 \u2013 Ch 1+950."], [null, null, "**Quality of Works;** Audit undertook DCP tests, and noted that the Subbase layer passed, while there are some weak points in the base layer on the right-hand side of the road. The average CBR for the base layer is 68% on the LHS, and 54.26% on RHS."], [null, null, "**Quantity Verification;** A comparison of the quantities of the items assessed by the audit team and those certified for payment revealed inconsistencies in some of the quantities of the measured items resulting in an overpayment of UGX.17,486,856"], [null, null, "**Insufficient progress reports;** Review of availed project documentation revealed that out of the ten (10) reports expected on file, six had been prepared."], ["**2**", "Rehabilitation of Runga- Waaki-Butiaba road in Hoima district (Total", "**Inadequate planning.** The contractor was denied access to the road section from km11+500 to 19+200 due to land acquisition and compensation issues."]], "metadata": {"headings": [{"headings_0": {"content": "The table below presents the summary of findings per project", "page": 32, "level": 2}}, {"headings_1": {"content": "Appendix II: Summary of Audit Findings per project", "page": 32, "level": 5}}], "page": 32, "document_name": "MWTS Report of Auditor General 2019", "columns": ["S/No", "Project/Contract Amount", "Key Findings"], "type": "table"}}, {"content": [["", "Length=19.2km) UGX.1,199,844,060", "**Performance security validity period and extension.** The performance security was not valid for the full period required in the contract and was not extended upon awarding of extension of time."], ["**Insurance Cover.** There was delayed effecting of Insurance which was effected to cover only the contractor and not the Employer and was not extended upon extension of the contract period.", null, null], ["**Inspection of Works.** The following observations were made; Vegetation growth inside drains and edges of the road, culverts without end structures, Culverts with no fill close to the end structures, Culvert silted to half its diameter and Collapsed end structure of culverts.", null, null]], "metadata": {"headings": [{"headings_0": {"content": "The table below presents the summary of findings per project", "page": 32, "level": 2}}, {"headings_1": {"content": "Appendix II: Summary of Audit Findings per project", "page": 32, "level": 5}}], "page": 33, "document_name": "MWTS Report of Auditor General 2019", "columns": ["S/No", "Project/Contract Amount", "Key Findings"], "type": "table"}}, {"content": [["", "Length=19.2km) UGX.1,199,844,060", "**Performance security validity period and extension.** The performance security was not valid for the full period required in the contract and was not extended upon awarding of extension of time."], ["**Insurance Cover.** There was delayed effecting of Insurance which was effected to cover only the contractor and not the Employer and was not extended upon extension of the contract period.", null, null], ["**Inspection of Works.** The following observations were made; Vegetation growth inside drains and edges of the road, culverts without end structures, Culverts with no fill close to the end structures, Culvert silted to half its diameter and Collapsed end structure of culverts.", null, null], ["**Quality of Works.** The contractor duly submitted test results for compaction and borrows pit materials but there is no evidence of written approval by the contract manager to the contractor.", null, null], ["**Quantity Verification.** Overpayments equivalent UGX 9,882,810 were noted during quantity verifications", null, null], ["**Supervision of Works.** There was no evidence of the appointment of a site supervisor by the Chief Administrative Officer, Hoima district and site dairies were signed by the contract manager.", null, null], ["**3**", "Rehabilitation of Bulucheke-Muchomo- Nyende road in Bududa district (8.4km) UGX.1,041,634,380", "**Inadequate planning and design.** The quantities for common excavation or cut to spoil, rock excavation, and fill items were underestimated and the executed quantities increased the contract amount by UGX 218,496,700."], [null, null, "**Delayed initiation of Performance security.** Performance security was issued 5 months and 6 days late, exposing the client to the risk of loss in the event of the poor performance of the contractor."], [null, null, "**Insurance Cover.** Insurance was effected to cover only the contractor and not the Employer and was not extended upon extension of the contract period."], [null, null, "**Inspection of Works.** The following observations were made; Cuts were made at close to 90 degrees, gulleys had developed in the carriageway, there is a need for culvert installation at several points at which water flows across the carriageway along the road, collapsed edges of fill sections, rock outcrops in the carriageway."], [null, null, "**Quality of Works.** The Audit team noted that the contractor duly submitted field density compaction test results for completed sections."], [null, null, "**Quantity Verification.** Some overpayments worth UGX 22,604,400 were made"], [null, null, "**Inadequate supervision.** The contract manager prepared only two progress reports and minutes for one site meeting as opposed to the expected 9 reports and minutes."], ["**4**", "Nfasha - Kigunguzo - Rwabahondame Road (8.0km) and Kitagata - Mushanje Road (3.5km); Total Length = 11.5km, UGX.905,192,042", "**Expired Advance payment guarantee.** Advance payment guarantee expired with only 10% having been recovered, leaving the rest unsecured and exposing MOWT to the risk of financial loss."], [null, null, "**Unjustified extension of time.** Extension of time based on inclement weather was unjustified due to contractor's failure to give early warning on the matter, questionable records on site daily reports and lack of evidence of computing extension of time as stipulated in General specifications for roads and bridge works."]], "metadata": {"headings": [{"headings_0": {"content": "The table below presents the summary of findings per project", "page": 32, "level": 2}}, {"headings_1": {"content": "Appendix II: Summary of Audit Findings per project", "page": 32, "level": 5}}], "page": 33, "document_name": "MWTS Report of Auditor General 2019", "columns": ["S/No", "Project/Contract Amount", "Key Findings"], "type": "table"}}, {"content": [["", "**Delayed completion of works and uncharged liquidated damages.** At the time of the audit, works were incomplete, the completion certificate was yet to be issued and extended contract period had been exceeded. Liquidated damages worth UGX 28,985,345 remained uncharged.", null], ["**Inspection of Works.** The following were observed; Culverts missing where water flows across the carriageway, Metal pipe culvert end structures not constructed, Fill on top of metal pipe culverts has been washed off, gulleys had developed in sections of both roads, all borrow pits used on the project had not been reinstated, and edge breaks at various fill sections on both roads", null, null], ["**Quality of Works.**  **Desk Review of Quality Assurance Control**  The Audit team noted that the contractor duly submitted field density compaction test results for completed sections. **Testing of Quality of Materials**  Of the 12 tests carried out on samples of gravel from three borrow pits, 5 parameters failed to meet specification requirements", null, null]], "metadata": {"headings": [{"headings_0": {"content": "The table below presents the summary of findings per project", "page": 32, "level": 2}}, {"headings_1": {"content": "Appendix II: Summary of Audit Findings per project", "page": 32, "level": 5}}], "page": 34, "document_name": "MWTS Report of Auditor General 2019", "columns": ["S/No", "Project/Contract Amount", "Key Findings"], "type": "table"}}, {"content": [["", "**Delayed completion of works and uncharged liquidated damages.** At the time of the audit, works were incomplete, the completion certificate was yet to be issued and extended contract period had been exceeded. Liquidated damages worth UGX 28,985,345 remained uncharged.", null], ["**Inspection of Works.** The following were observed; Culverts missing where water flows across the carriageway, Metal pipe culvert end structures not constructed, Fill on top of metal pipe culverts has been washed off, gulleys had developed in sections of both roads, all borrow pits used on the project had not been reinstated, and edge breaks at various fill sections on both roads", null, null], ["**Quality of Works.**  **Desk Review of Quality Assurance Control**  The Audit team noted that the contractor duly submitted field density compaction test results for completed sections. **Testing of Quality of Materials**  Of the 12 tests carried out on samples of gravel from three borrow pits, 5 parameters failed to meet specification requirements", null, null], ["**Quantity Verification.** Some overpayments worth UGX UGX. 72,037,960 were made.", null, null], ["**Inadequate supervision.** Reports for January, April, June, and July were not seen during audit.", null, null], ["**5**", "Rehabilitation of Kizungu Rise in Nyamwamba division (0.6km), Mariseri road in Nyamwamba division (0.5km), Mumbuzi-Basecamp road (1.5km), Nyamwamba west road (0.5km), Mumbuzi 2 (0.1km), Nyakasanga Upper (1.0km), Mutanywana road in Central division (1.8km), Kidodo road (1.2km) and Landfill road (0.9km) (Total Length =8.1 km), UGX. 650,661,440", "**Payment for tests ordered or carried out by the engineer.** Money amounting to UGX 3,150,000 was paid under the above item however instructions and test results of these were not availed."], [null, null, "**Inspection of Works.** The following were observed; Culverts without end structures, Poor workmanship on end structures finishes, deformed culverts, access roads without culvert, Fill washed off from culvert top, all gravel washed off carriageway on Nyamwamba West Road, and side drains on Nyakasanga road had been heavily eroded by surface runoff"], [null, null, "**Quality of Works.**  **Desk Review of Quality Assurance Control**  The contractor duly submitted test results for compaction and borrows pit materials but there is no evidence of approval by the contract manager.  **Testing of Quality of Materials**  The gravel used met all the required parameters for wearing courses except the percentage passing 37.5mm sieve."], [null, null, "**Quantity Verification.** Some overpayments worth UGX. 56,719,560 were made."], [null, null, "**Supervision of Works.** It was observed that the contract manager duly prepared and submitted monthly progress reports in accordance with PPDA regulation 52"], ["6", "Rehabilitation of Bong Cao-Corner Boroboro Road (7.1km), Awiirao Primary School - Otai Village Banya Parish Road Section (3km) includes Swamp Filling, Abongo Rwot Corner Pajero Road (4.0Km) including Swamp Raising and Barjwinya -", "**Insurance Cover;** The insurance cover provided expires before the end of the defects liability period contrary to clause 13.1 of the works contract. Accordingly, the audit noted that the works were not adequately insured for the entire duration of the contract period"], [null, null, "**Unjustified Extension of Time;** The extension of time of 40 days granted to the contractor was considered unjustified because;  \uf0b7 The extension of time arising from the heavy rainfall was not computed as per the procedures set out in section 1229 of the general specifications for road"]], "metadata": {"headings": [{"headings_0": {"content": "The table below presents the summary of findings per project", "page": 32, "level": 2}}, {"headings_1": {"content": "Appendix II: Summary of Audit Findings per project", "page": 32, "level": 5}}], "page": 34, "document_name": "MWTS Report of Auditor General 2019", "columns": ["S/No", "Project/Contract Amount", "Key Findings"], "type": "table"}}, {"content": [["", "Barobogo - Acwao - Ayago Boarder (5.9km); Total length 20.0km UGX.819,802,640", "\uf0b7 and bridge works and there was no authenticated rainfall data provided by the contractor Inconsistencies were noted regarding the rainfall experienced in the area in the months of May and April"], ["**Change of Contractor\u2019s Key Personnel;** some of the contractor\u2019s key personnel such as the site engineer, Contract Manager and Construction Superintendent that had originally been named in the schedule of key personnel were not participating in the execution of the contract and had been replaced without approval.", null, null], ["**Work Programs;** whereas the contractor submitted a work program at the start of the works, there was no evidence of submission of updated work programs every 30 days as is required by clause 27.3", null, null]], "metadata": {"headings": [{"headings_0": {"content": "The table below presents the summary of findings per project", "page": 32, "level": 2}}, {"headings_1": {"content": "Appendix II: Summary of Audit Findings per project", "page": 32, "level": 5}}], "page": 35, "document_name": "MWTS Report of Auditor General 2019", "columns": ["S/No", "Project/Contract Amount", "Key Findings"], "type": "table"}}, {"content": [["", "Barobogo - Acwao - Ayago Boarder (5.9km); Total length 20.0km UGX.819,802,640", "\uf0b7 and bridge works and there was no authenticated rainfall data provided by the contractor Inconsistencies were noted regarding the rainfall experienced in the area in the months of May and April"], ["**Change of Contractor\u2019s Key Personnel;** some of the contractor\u2019s key personnel such as the site engineer, Contract Manager and Construction Superintendent that had originally been named in the schedule of key personnel were not participating in the execution of the contract and had been replaced without approval.", null, null], ["**Work Programs;** whereas the contractor submitted a work program at the start of the works, there was no evidence of submission of updated work programs every 30 days as is required by clause 27.3", null, null], ["**Inspection of Works;** Works were completed; observations made included; cracked headwalls, water ponding and vegetative overgrowth in some sections of the roads", null, null], ["**Quantity Verification;** A comparison of the quantities of the items assessed by the audit team and those certified for payment showed that the quantities paid for were consistent with the audit quantities", null, null], ["**Supervision of Works;** Progress reports for the months of May and June were not availed to the audit team for review. In addition, site diaries for the months of May, June, July, and August were also not availed", null, null], ["7", "Rehabilitation of Akura Health Centre II \u2013 Agoro- Atiriglwo- Okwalo Moko Market Road (6.9km), J B Odwee Road (1.1km)  and Okello Field Marshall Road (1.0km) in  Alebtong District UGX.385,706,600", "**Delayed Submission of Performance Guarantee;** Review of related correspondences showed that the contractor submitted the performance guarantee 134 calendar days late contrary to clause 52.1 of the contract"], [null, null, "**Expiry of the Performance Security Prior to Completion of Works;** Audit established that the bank guarantee submitted was valid until 27 th June 2019, 47 calendar days prior to the stipulated contractual date of expiry and contrary to clause 52.4 of the works contract"], [null, null, "**Unjustified Extension of Time;** The extension of time of 40 days granted to the contractor was considered unjustified because;  \uf0b7 The extension of time arising from the increment weather was not computed as per the procedures set out in section 1229 of the general specifications for road and bridge works and the rainfall data provided by the contractor was not authenticated by the meteorological authority  \uf0b7 The extension of time did not take into consideration the slow progress of works by the contractor. From March to July 2019, the physical progress achieved was reported as 56% to 60% respectively"], [null, null, "**Delayed completion of works;** the completion date was extended from 4 th July to 24 th August 2019. However, at the time of audit inspection on 6/11/2019, it was observed that works had not yet been completed. Unexecuted works included graveling works on J B Odwee Road and Okello Field Marshall Road"], [null, null, "**Inspection of Works;** some of the observations made included; cracked culverts, broken culvert end structures, washing off of culvert backfill, unrestored borrow pit, and"]], "metadata": {"headings": [{"headings_0": {"content": "The table below presents the summary of findings per project", "page": 32, "level": 2}}, {"headings_1": {"content": "Appendix II: Summary of Audit Findings per project", "page": 32, "level": 5}}], "page": 35, "document_name": "MWTS Report of Auditor General 2019", "columns": ["S/No", "Project/Contract Amount", "Key Findings"], "type": "table"}}, {"content": [["", "heavily silted culverts.", null], ["**Quality of Works;** A sample of gravel used was tested and results showed that it met all the required parameters for use as wearing course", null, null], ["**Quantity Verification;** A comparison of the quantities of the items assessed by the audit team and those certified for payment revealed showed that the quantities paid for were consistent with the audit quantities", null, null]], "metadata": {"headings": [{"headings_0": {"content": "The table below presents the summary of findings per project", "page": 32, "level": 2}}, {"headings_1": {"content": "Appendix II: Summary of Audit Findings per project", "page": 32, "level": 5}}], "page": 36, "document_name": "MWTS Report of Auditor General 2019", "columns": ["S/No", "Project/Contract Amount", "Key Findings"], "type": "table"}}, {"content": [["", "heavily silted culverts.", null], ["**Quality of Works;** A sample of gravel used was tested and results showed that it met all the required parameters for use as wearing course", null, null], ["**Quantity Verification;** A comparison of the quantities of the items assessed by the audit team and those certified for payment revealed showed that the quantities paid for were consistent with the audit quantities", null, null], ["8", "Low Cost Sealing of Selected District Roads; Lot 2: Nyaruzigati-Kyapa- Kitabu Road Section A (5.7Km) in Kasese District UGX 2,597,432,711", "**Preparation of BoQs;** A review of the BoQs prepared indicated that a number of items included within the BoQ were not aligned to the specifications with regards to the numbering and units of measurement. Further, it was established that a number of items that are specified as non- separately measurable/payable items within the specifications had been included in the BoQs"], [null, null, "**Delayed Submission of Performance Security;** Review of related correspondences showed that the contractor submitted the performance guarantee 33 calendar days late contrary to clause 52.1 of the contract"], [null, null, "**Irregular/unjustified Extension of Time;** The extension of time of 62 days granted to the contractor was considered unjustified because;  \uf0b7 The extension of time arising from the inclement weather was not computed as per the procedures set out in section 1229 of the general specifications for road and bridge works and the rainfall data provided by the contractor was not authenticated by the meteorological authority  \uf0b7 The contractor did not provide an early warning as is required under clause 32.1 of the contract  \uf0b7 The computation of delays arising from heavy rains in the months of June and July took into consideration some of the days when the contractor was reportedly off the site due to Ebola outbreak  \uf0b7 There was no evidence of consideration of the performance of the contractor in the assessment of his consideration for the extension of time"], [null, null, "**Delayed Completion of Works;** The contractor\u2019s intended completion date was extended by 62 days to 6 th November 2019, however, at the time of the physical inspection of works 17 th November 2019, significant works such as road base construction, road surfacing, and stone pitching had not yet been completed"], [null, null, "**Work Programs;** No work program or updated work programs were found on the contract management file submitted to the audit team for review"], [null, null, "**Performance of the Contractor;** Basing on the slow progress of works, failure of the contractor to mobilize the required equipment on time and reported challenges of the contractor\u2019s cash flow, the contractor\u2019s performance with regards to the timely completion of the works is considered poor."], [null, null, "**Inspection of Works;** Defects observed included; cracked culverts, culverts with exposed wire mesh, unjointed culverts, and culvert end structures exhibited poor workmanship as they were cracked/broken and loosely jointed"], [null, null, "**Road Safety and OHS;** no deviations or traffic signage to control the traffic was seen on site despite the on-going"]], "metadata": {"headings": [{"headings_0": {"content": "The table below presents the summary of findings per project", "page": 32, "level": 2}}, {"headings_1": {"content": "Appendix II: Summary of Audit Findings per project", "page": 32, "level": 5}}], "page": 36, "document_name": "MWTS Report of Auditor General 2019", "columns": ["S/No", "Project/Contract Amount", "Key Findings"], "type": "table"}}, {"content": [["", "works; some of the workers of the contractor did not have appropriate Personal Protection Equipment (PPE\u2019s)", null], ["**Quality of Works;** Despite on-going works on the base layer, test results for the gravel used on the sub-base and base layers were not seen. In addition, the contractor had stockpiled K1-60 emulsion bitumen and MC-30 cutback; however, test results of these were not availed", null, null], ["**Quantity Verification;** A comparison of the quantities of the items assessed by the audit team and those certified for payment revealed inconsistencies in some of the quantities of the measured items resulting in an overpayment of UGX. 20,852,440\u202c", null, null]], "metadata": {"headings": [{"headings_0": {"content": "The table below presents the summary of findings per project", "page": 32, "level": 2}}, {"headings_1": {"content": "Appendix II: Summary of Audit Findings per project", "page": 32, "level": 5}}], "page": 37, "document_name": "MWTS Report of Auditor General 2019", "columns": ["S/No", "Project/Contract Amount", "Key Findings"], "type": "table"}}, {"content": [["", "works; some of the workers of the contractor did not have appropriate Personal Protection Equipment (PPE\u2019s)", null], ["**Quality of Works;** Despite on-going works on the base layer, test results for the gravel used on the sub-base and base layers were not seen. In addition, the contractor had stockpiled K1-60 emulsion bitumen and MC-30 cutback; however, test results of these were not availed", null, null], ["**Quantity Verification;** A comparison of the quantities of the items assessed by the audit team and those certified for payment revealed inconsistencies in some of the quantities of the measured items resulting in an overpayment of UGX. 20,852,440\u202c", null, null], ["**Supervision of Works;** Apart from the progress report of August 2019, all the other progress reports availed to the audit team for verification were found to be lacking as they missed out essential information", null, null], ["9", "Low Cost Sealing of Selected District Roads; Lot 2: Nyaruzigati-Kyapa- Kitabu Road Section B (5.7Km) in Kasese District UGX.3,652,948,656", "**Preparation of BoQs;** A review of the BoQs prepared indicated that a number of items included within the BoQ were not aligned to the specifications with regards to the numbering and units of measurement. Further, it was established that a number of items that are specified as non- separately measurable/payable items within the specifications had been included in the BoQs"], [null, null, "**Delayed Commencement of Works;** The contractor was ordered to commence works a month later than the stipulated contractual commencement date"], [null, null, "**Delayed Submission of Performance Security;** Review of related correspondences showed that the contractor submitted the performance guarantee 223 calendar days late contrary to clause 52.1 of the contract"], [null, null, "**Irregular/Unjustified Extension of Time;** The extension of time of 68 days granted to the contractor was considered unjustified because;  \uf0b7 There was no evidence on file of the contractor giving early warning of the possible delay resulting from the ebola virus outbreak and the heavy rains as is required in clause 28.2 of the works contract  \uf0b7 The computation for the number of days lost due to bad weather took into consideration the months of June and July which are the same months when the Ebola outbreak occurred and the contractor wasn\u2019t on site  For the Ebola outbreak alone, the contractor was awarded a total of 58days as time lost; however, according to the Ministry of Health, the Ebola outbreak lasted for a maximum of only 42 days \uf0b7 \uf0b7 The contractor was granted an extension of time despite his failure to maintain a performance guarantee for the entire  \uf0b7 There was no evidence of consideration of the performance of the contractor in the assessment of his consideration for the extension of time"], [null, null, "**Slow Progress of Works;** The intended completion date was extended by 68 days from 1 st October 2019 to 9 th December 2019. However, at the time of audit inspection on 16/11/2019 works such as sub-base layer and drainage works had not yet been completed while construction of the base layer and road surfacing works had not commenced. There"]], "metadata": {"headings": [{"headings_0": {"content": "The table below presents the summary of findings per project", "page": 32, "level": 2}}, {"headings_1": {"content": "Appendix II: Summary of Audit Findings per project", "page": 32, "level": 5}}], "page": 37, "document_name": "MWTS Report of Auditor General 2019", "columns": ["S/No", "Project/Contract Amount", "Key Findings"], "type": "table"}}, {"content": [["", "was no evidence of equipment or materials on site (apart from gravel at the borrow pits)", null], ["**Works Program;** No work program or updated work programs were found on the contract management file submitted to the audit team for review", null, null], ["**Change of Contractor\u2019s Key Personnel;** Review of the progress reports and minutes of site meetings indicated no evidence of participation of all the key personnel including the site engineer, general foreman, and plant manager in the execution of works", null, null]], "metadata": {"headings": [{"headings_0": {"content": "The table below presents the summary of findings per project", "page": 32, "level": 2}}, {"headings_1": {"content": "Appendix II: Summary of Audit Findings per project", "page": 32, "level": 5}}], "page": 38, "document_name": "MWTS Report of Auditor General 2019", "columns": ["S/No", "Project/Contract Amount", "Key Findings"], "type": "table"}}, {"content": [["", "was no evidence of equipment or materials on site (apart from gravel at the borrow pits)", null], ["**Works Program;** No work program or updated work programs were found on the contract management file submitted to the audit team for review", null, null], ["**Change of Contractor\u2019s Key Personnel;** Review of the progress reports and minutes of site meetings indicated no evidence of participation of all the key personnel including the site engineer, general foreman, and plant manager in the execution of works", null, null], ["**Performance/ Capacity of the Contractor;** Basing on the slow progress of works, failure of the contractor to mobilize the required personnel, delayed submission of a performance guarantee and reported challenges of the contractor\u2019s cash flow, the capacity of the contractor to execute the works is considered doubtful.", null, null], ["**Inspection of Works;** On some sections of the road, the sub-base had been damaged; Some of the culvert lines inspected had broken culvert pieces and were heavily silted", null, null], ["**Road Safety and OSH Issues;**  \uf0b7 The contractor had damped gravel for the sub-base however; there was no signage to warn oncoming traffic of this impediment  \uf0b7 Some of the contractor\u2019s staff did not have appropriate Personal Protection Equipment (PPE\u2019s) \uf0b7 The contractor failed to show the audit team the facilities used for sanitary purposes", null, null], ["**Quantity Verification;** A comparison of the quantities of the items assessed by the audit team and those certified for payment revealed inconsistencies in some of the quantities of the measured items resulting in an overpayment of UGX.19,060,800\u202c", null, null], ["**Supervision of Works;** Apart from the progress report of August 2019, all the other progress reports availed to the audit team for verification were found to be lacking as they missed out essential information", null, null], ["10", "Low cost sealing of selected district roads; lot 6: kisozi \u2013 Nawanyago road section A (4.0km) in Kamuli district.", "**Preparation of BoQs;** A review of the BoQs prepared indicated that a number of items included within the BoQ were not aligned to the specifications with regards to the numbering and units of measurement. Further, it was established that a number of items that are specified as non- separately measurable/payable items within the specifications had been included in the BoQs"], [null, null, "**The omission of essential items in the contract;** Audit review of project bills of quantities, and inspection of the implemented project revealed that river training works, speed control infrastructure, were not included in the original contract."], [null, null, "**Delayed Submission of Performance Security;** Review of related correspondences showed that the contractor submitted the performance guarantee 90 calendar days late contrary to clause 52.1 of the contract"], [null, null, "**Liquidated Damages;** The contract between MoWT, and M/S Rema Limited expired on 22 nd November 2019 and was not extended. As per GCC 49.1, the Contractor is to be charged Liquidated damages."], [null, null, "**Inadequate pavement layers;** Audit inspection of works revealed that the upper layer had been stabilized indicating it"]], "metadata": {"headings": [{"headings_0": {"content": "The table below presents the summary of findings per project", "page": 32, "level": 2}}, {"headings_1": {"content": "Appendix II: Summary of Audit Findings per project", "page": 32, "level": 5}}], "page": 38, "document_name": "MWTS Report of Auditor General 2019", "columns": ["S/No", "Project/Contract Amount", "Key Findings"], "type": "table"}}, {"content": [["", "was the base. However, after an investigation to confirm the thickness of layers, it was noted that the layers above the subgrade are on average 180mm thick indicating that the Subbase layer doesn\u2019t meet the required thickness.", null], ["**Delayed/Slow execution of works;** Audit inspection of works, and review of progress reports revealed that the project had achieved only 25% of physical progress by the end of the original contract duration.", null, null], ["**Inspection of Works;** Defects observed included; Silted cross culvert at Ch 0+005, damaged bedding at cross culvert at Ch 0+255 LHS, Potholes development and ponding at Ch 0+270 LHS, Scoured bedding at cross culvert at Ch 0+300, Less cover on all culvert lines towards the End structures on both sides, Damaged End structure at cross culvert at Ch 1+620, Collapsed End structure at access culvert at Ch 1+628, Pothole at Ch 3+010 within stabilized base layer, Sugar cane, and sweet potatoes farming within swamp section that blocks flow of water. All lines are not functioning since water cant flow", null, null]], "metadata": {"headings": [{"headings_0": {"content": "The table below presents the summary of findings per project", "page": 32, "level": 2}}, {"headings_1": {"content": "Appendix II: Summary of Audit Findings per project", "page": 32, "level": 5}}], "page": 39, "document_name": "MWTS Report of Auditor General 2019", "columns": ["S/No", "Project/Contract Amount", "Key Findings"], "type": "table"}}, {"content": [["", "was the base. However, after an investigation to confirm the thickness of layers, it was noted that the layers above the subgrade are on average 180mm thick indicating that the Subbase layer doesn\u2019t meet the required thickness.", null], ["**Delayed/Slow execution of works;** Audit inspection of works, and review of progress reports revealed that the project had achieved only 25% of physical progress by the end of the original contract duration.", null, null], ["**Inspection of Works;** Defects observed included; Silted cross culvert at Ch 0+005, damaged bedding at cross culvert at Ch 0+255 LHS, Potholes development and ponding at Ch 0+270 LHS, Scoured bedding at cross culvert at Ch 0+300, Less cover on all culvert lines towards the End structures on both sides, Damaged End structure at cross culvert at Ch 1+620, Collapsed End structure at access culvert at Ch 1+628, Pothole at Ch 3+010 within stabilized base layer, Sugar cane, and sweet potatoes farming within swamp section that blocks flow of water. All lines are not functioning since water cant flow", null, null], ["**Lack of Equipment and Material on site;** Audit inspection of works on 13 th November 2019, noted that there was neither single equipment on site nor construction material yet the progress was only 25% against time of 96.4%.", null, null], ["**Damaged base layer;** Audit inspection of works noted that the stabilized base layer (stabilized in August 2019) was opened to traffic, and received a lot of rain leading to its deterioration in strength, riding quality and can\u2019t be sealed.", null, null], ["**Quality of Works;** Samples of gravel used as sub-base, and base material, were collected from the borrow pits and taken to an independent laboratory for testing. The results indicate that the gravel met the required Specifications", null, null], ["**Quantity Verification;** At the time of Audit, the contractor had not raised a certificate and this assessment could not be done.", null, null], ["**Insufficient progress reports;** Review of availed project documentation revealed that out of the eight (8) reports expected on file, only three (3) had been prepared.", null, null], ["11", "Low cost sealing of selected district roads; lot 6: kisozi \u2013 Nawanyago road section B (4.6km) in Kamuli district.", "**Preparation of BoQs;** A review of the BoQs prepared indicated that a number of items included within the BoQ were not aligned to the specifications with regards to the numbering and units of measurement. Further, it was established that a number of items that are specified as non- separately measurable/payable items within the specifications had been included in the BoQs"], [null, null, "**The omission of essential items in the contract;** Audit review of project bills of quantities, and inspection of the implemented project revealed that stone pitching works, speed control infrastructure, were not included in the original contract."], [null, null, "**Liquidated Damages;** The contract between MoWT, and M/S Mogen Enterprises Limited expired on 11 th November 2019 and was not extended. As per GCC 49.1, the Contractor is to be charged Liquidated damages."], [null, null, "**Inspection of Works;** Defects observed included; Silted access culvert at ch 4+947, Damaged End structure at access culvert at Ch 5+181 LHS, Bleeding at several sections of the road, Silted cross culvert at Ch 6+635, Bleeding and overgrown side drains at Ch 7+065 to 7+300, Broken and"]], "metadata": {"headings": [{"headings_0": {"content": "The table below presents the summary of findings per project", "page": 32, "level": 2}}, {"headings_1": {"content": "Appendix II: Summary of Audit Findings per project", "page": 32, "level": 5}}], "page": 39, "document_name": "MWTS Report of Auditor General 2019", "columns": ["S/No", "Project/Contract Amount", "Key Findings"], "type": "table"}}, {"content": [["", "scoured bedding of culvert at Ch 7+498, Bleeding at joint due new sealing works at Ch 8+000, Use of soil for internal filling during stone pitching works, Need for river training at the crossings at the swamp section, Stripped capping layer along road carriageway.", null], ["**Quantity Verification;** A comparison of the quantities of the items assessed by the audit team and those certified for payment revealed inconsistencies in some of the quantities of the measured items resulting in an overpayment of UGX.24,588,000", null, null], ["**Insufficient progress reports;** Review of availed project documentation revealed that out of the eight (8) reports expected on file, only three (3) had been prepared.", null, null]], "metadata": {"headings": [{"headings_0": {"content": "The table below presents the summary of findings per project", "page": 32, "level": 2}}, {"headings_1": {"content": "Appendix II: Summary of Audit Findings per project", "page": 32, "level": 5}}], "page": 40, "document_name": "MWTS Report of Auditor General 2019", "columns": ["S/No", "Project/Contract Amount", "Key Findings"], "type": "table"}}, {"content": [["", "scoured bedding of culvert at Ch 7+498, Bleeding at joint due new sealing works at Ch 8+000, Use of soil for internal filling during stone pitching works, Need for river training at the crossings at the swamp section, Stripped capping layer along road carriageway.", null], ["**Quantity Verification;** A comparison of the quantities of the items assessed by the audit team and those certified for payment revealed inconsistencies in some of the quantities of the measured items resulting in an overpayment of UGX.24,588,000", null, null], ["**Insufficient progress reports;** Review of availed project documentation revealed that out of the eight (8) reports expected on file, only three (3) had been prepared.", null, null], ["**Delayed appointment of Clerk of Works;** Audit noted that the Clerk of works meant to supervise day to day works was appointed on 28 th August 2019 after over five (5) months of project implementation.", null, null], ["12", "Construction of Gem Farm Bailey Bridge in Atiak, Amuru District.", "**Delayed Advance payment;** GCC 51.1 of the Special Conditions of the contract states that the advance payment will be equivalent to 20% and paid to the contractor within 45 days. The audit noted a delay of 15 days after reviewing payment dates."], [null, null, "**Expiry of Advance Payment Guarantee before full recovery;** Audit revealed that the Advance payment guarantee submitted by the Contractor with a value of Ugx 335,611,000 expired on 3 rd June 2019, before the revised completion date of 30 th August 2019 with Ugx 66,033,863 unrecovered."], [null, null, "**Unimplemented essential works;** Audit noted that at the end of contract duration, essential works i.e. river training, stone masonry (embankment protection), and landscaping had not been implemented."], [null, null, "**Inspection of Works;** Works were completed; observations made included; honeycombs, collapsed gabion at abutment 2, need river training, inadequate backfill at the approach to the bridge (LHS0, short lengths for installed guardrails."], [null, null, "**Quality of Works;** Audit noted that all the concrete on the implemented bridge met the required specifications."], [null, null, "**Quantity Verification;** A comparison of the quantities of the items assessed by the audit team and those certified for payment revealed inconsistencies in some of the quantities of the measured items resulting in an overpayment of UGX. 23,580,000"], [null, null, "**Insufficient progress reports;** Review of availed project documentation revealed that out of the eleven (11) reports expected on file, only five had been prepared."], ["13", "Construction of Kisaigi Bridge in Kakumiro district - lot 1", "**Inadequate Feasibility studies;** Audit noted that during implementation, the design of the project was changed from 15m to 17m span implying that feasibility studies were inadequate during the design process."], [null, null, "**Erroneous Contract Duration;** Duration of 9 months effective 18 th July 2018 means the original completion was to be 18 th April 2019, but the audit noted that it was indicated as 30 th April 2019, with 12 extra days."], [null, null, "**Full payment for items 13.01, and 17.01 before Substantial Completion;** Audit noted that items that run through the entire project were paid for fully with only 75% of the works completed."]], "metadata": {"headings": [{"headings_0": {"content": "The table below presents the summary of findings per project", "page": 32, "level": 2}}, {"headings_1": {"content": "Appendix II: Summary of Audit Findings per project", "page": 32, "level": 5}}], "page": 40, "document_name": "MWTS Report of Auditor General 2019", "columns": ["S/No", "Project/Contract Amount", "Key Findings"], "type": "table"}}, {"content": [["", "**Delayed delivery of Construction material by the Ministry;** Audit noted that there were delays in supplying contractors with construction material by the MoWT, yet the request was made in time.", null], ["**Liquidated Damages;** The contract between MoWT, and M/S Juco Logistics Co. Limited expired on 30 th August 2019 and was not extended. As per GCC 49.1, the Contractor is to be charged Liquidated damages.", null, null], ["**Extension of time;** It was noted that the Project Manager vide letter dated 1 st April 2019, awarded the contractor the exact request of four (4) months as EOT without any detailed analysis of the contractor\u2019s request.", null, null]], "metadata": {"headings": [{"headings_0": {"content": "The table below presents the summary of findings per project", "page": 32, "level": 2}}, {"headings_1": {"content": "Appendix II: Summary of Audit Findings per project", "page": 32, "level": 5}}], "page": 41, "document_name": "MWTS Report of Auditor General 2019", "columns": ["S/No", "Project/Contract Amount", "Key Findings"], "type": "table"}}, {"content": [["", "**Delayed delivery of Construction material by the Ministry;** Audit noted that there were delays in supplying contractors with construction material by the MoWT, yet the request was made in time.", null], ["**Liquidated Damages;** The contract between MoWT, and M/S Juco Logistics Co. Limited expired on 30 th August 2019 and was not extended. As per GCC 49.1, the Contractor is to be charged Liquidated damages.", null, null], ["**Extension of time;** It was noted that the Project Manager vide letter dated 1 st April 2019, awarded the contractor the exact request of four (4) months as EOT without any detailed analysis of the contractor\u2019s request.", null, null], ["**Inspection of Works;** Works were not complete; observations made included; Gap between walkways and deck slab concrete on both sides, Warped concrete section at the bottom of deck, Formwork left within the bridge structure at different locations, Honeycombs on LHS back face of deck, and other localized area, Lack of starter/connection bars to approach slabs, Poor disposal of demolished/broken Armco pieces, Equipment fuel/oil discharge that could be threat to human life, Crack at Abutment wall. Uninstalled Guard/handrails.", null, null], ["**Quality of Works;** Apart from the wing walls on the Kagadi side, all the other concrete elements tested met the specified strength requirements.", null, null], ["**Quantity Verification;** A comparison of the quantities of the items assessed by the audit team and those certified for payment revealed inconsistencies in some of the quantities of the measured items resulting in an overpayment of Ugx.90,083,300.", null, null], ["**Insufficient progress reports;** All progress reports were availed and met the required specifications.", null, null], ["", "Construction of kabindula swamp crossing in Kyankwanzi District lot \u2013 20.", "**Erroneous Contract Duration;** Duration of 9 months effective 18 th July 2018 means the original completion was to be 18 th April 2019, but the audit noted that it was indicated as 30 th April 2019, with 12 extra days."], [null, null, "**Delayed delivery of Construction material by the Ministry;** Audit noted that there were delays in supplying contractors with construction material by the MoWT, yet the request was made in time."], [null, null, "**Full payment for items 13.01, and 17.01 before Substantial Completion;** Audit noted that items that run through the entire project were paid for fully with only 75% of the works completed."], [null, null, "**Questionable Contractor\u2019s Capacity;** Review of progress reports revealed that the contractor\u2019s staff deployment is inadequate, frequent equipment breakdown, and slow procurement of material for the project. This clearly indicates that the contractor\u2019s capacity for this project is questionable."], [null, null, "**Inspection of Works;** Extensive Honeycombing at Wingwall of crossing at ch 0+170 LHS. (Observed at several other locations on the project structures), Extensive Honeycombing at Wingwall of crossing at ch 0+170 RHS, Poor concrete works with plaster at lift joints, and corner concrete patch at Wingwall of crossing at ch 0+200, Poorly cast wingwall with step at 2nd lift of concrete on structure at ch 0+185, Plastered surface on concrete structure (Due to poor workmanship). Noted on parts of other structures as well,"]], "metadata": {"headings": [{"headings_0": {"content": "The table below presents the summary of findings per project", "page": 32, "level": 2}}, {"headings_1": {"content": "Appendix II: Summary of Audit Findings per project", "page": 32, "level": 5}}], "page": 41, "document_name": "MWTS Report of Auditor General 2019", "columns": ["S/No", "Project/Contract Amount", "Key Findings"], "type": "table"}}], "table_of_contents": [{"content": ["List of Acronyms - iii", "Opinion - 1", "Basis for Opinion - 1", "Key Audit Matters - 1", "  1.0 Implementation of the approved budget - 1", "  1.1 Revenue performance - 2", "  1.2 Implementation of planned activities - 2", "Emphasis of Matter - 4", "  2.0 Outstanding domestic arrears - 4", "Other Information - 5", "Management Responsibilities for the Financial Statements - 5", "Auditor\u2019s Responsibilities for the audit of the Financial Statements - 5", "Other Reporting Responsibilities - 6", "Report on the Audit of Compliance with Legislation - 7", "Engineering Audit of a Selected Sample of Road and Bridge Projects implemented by 3.0", "Ministry of Works and Transport during the Financial Year 2018/19 - 7", "  4.0 Staff Performance Management Initiatives - 13", "  5.0 Compensations by Standard Gauge Railway (SGR) Project - 14", "Appendix I \u2013 Implementation of planned activities - 19", "Appendix II: Summary of Audit Findings per project - 29"], "page": 2}]}
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